2013 (11) TMI 644

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....he present ROM stands filed by the Revenue in respect of final order No. ST/618/11 dated 29.11.11 vide which the Revenue appeal was dismissed on the point of limitation and the appeal was remanded for re-quantifying the duty, if any, falling within the limitation period. 2. After hearing the learned AR Shri Amreesh Jain, appearing for the Revenue, we find that the dispute in the present appeal ....

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....tained by the assessee. 3. We do not agree with the above contention of the Revenue. Admittedly, the credit account records stand examined by the Commissioner (Appeals) and there is categorical finding on the factual aspect that only 50% credit was availed by the respondents. For arriving at a fair and just conclusion, the examination of the actual records maintained by the appellant was requir....