2014 (6) TMI 787

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....llant. Shri V.P. Batra, A.R., for the Respondent. ORDER The appellants are engaged in the manufacture of telecommunication equipments and were availing the benefit of Cenvat credit in respect of inputs received by them. It so happened that during the period 1999-2000 to 2000-2004, they received certain inputs and entered the same in RG 23A Part I and made entries in RG 23A Part II. Howeve....

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....nalty. When the said orders were appealed against before the Tribunal who vide their Order No. 358/2008-SM, dated 7-2-2008 remanded the matter to the lower authorities to verify that the duty paid inputs which were sent to the manufacturers for removal of defects were returned back to their factory after rectification. 3. During the course of de novo proceedings, the appellants produced a ....

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....ing authority wherein he has stated that he is not aware of the goods having been received back after repairs. Though the appellants grievance is that no statement under Section 108 of the Customs Act was made by the appellants and it was only his submission made before the authorities at the time of personal hearing. In any case, the said statement is only to the effect that he is not aware of th....

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....f debit note itself which stand raised by the appellant. If the said debit notes raised at the time of clearance of the inputs are accepted to be true reflection of the correct facts, cancellation of the same after the goods were received back by the appellant is also required to be accepted as the correct reflection of the correct position. There are no inquiries by the Revenue from the inputs ma....