2011 (6) TMI 440

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....spondent. Per: Shri Justice R.M.S. Khandeparkar: Heard the ld. Advocate for the appellants and the DR for the respondent. 2. This appeal arises from order dated 09.06.2009 passed by the Commissioner (Appeals), Allahabad. By the impugned order, the appeal filed by the appellants against the order of the adjudicating authority has been dismissed. The Assistant Commissioner, Varanasi by his order....

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....e further submitted that those were the dealer's invoices in the sense that the inputs originally were transported from the refinery to the depot at Kanpur and thereafter transported to the appellants factory. He further submitted that in order to establish that the credit availed by the appellants on the basis of the said invoices was equivalent to the duty suffered by the product, the appellants....

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....mpanying the invoices as well as the duty element suffered by such product and even during the pendency of the proceedings appellants did not produce any material to establish that the inputs procured by the appellants were subjected to the payment of duty, no fault can be found with the impugned order. Attention was drawn to the finding of the adjudicating authority that pursuant to the report da....

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....cy was sought to be made good by the appellants by producing the invoices issued by the Panipat Refinery to the depot in relation to the same goods. Neither the adjudicating authority nor the Commissioner (Appeals) had ever doubted the credibility of any of such copies of invoices of Panipat Refinery. The fact that the goods were actually received in the factory was not in dispute. Taking into con....