2012 (11) TMI 562

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....Appellant. None, for the Respondent. [Order per : Bhaskar Bhattacharya, ACJ (Oral)]. - Tax Appeal No. 1332 of 2011 is at the instance of the revenue in a proceeding under Section 35(G) of the Central Excise Act, 1944 ("the Act") and is directed against an order dated March 17, 2011 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["the Tribunal"]....

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.... on the basis of invoices issued by the 1st and 2nd stage dealers and not on the basis of commercial invoices issued by M/s. Darmin Steel Suppliers under whose delivery challan and commercial invoices, the payments were made. The Tribunal found that Circular No. 218/52/96-CX, dated June 4, 1996, issued by the Board covered the situation like the present one. The Tribunal further found that even th....