2014 (1) TMI 1567

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.... Adv. For the Respondent: Shri B S Meena, Addl. Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein credit on return clearances to Shipping Corporation of Karwar of Electrostatic Liquid Cleaner was denied to the tune of Rs. 1,93,050/-. 2. The brief facts of the case are that the appellant cleared the impugned goods on 02.03.1998 by pa....

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....98 due to transportation problem. It is the contention that there was only a procedural lapse at the end of the appellant and they have actually received the goods in their factory which were cleared by them on payment of duty on 02.03.1998. Therefore, credit cannot be denied to them. He further submitted that as the fact of availment of credit was in the knowledge of the department, therefore, ex....