2014 (8) TMI 369

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....Shri B B Sharma, AR PER : Archana Wadhwa All three appeals are being disposed of by a common order as they arise out of same impugned order passed by Commissioner in denovo proceedings vide which he has confirmed the duty of Rs. 21,66,622/- against M/s. Trident Industries Ltd. along with imposition of penalty of identical amount and confirmation of interest. In addition, penalty of Rs. 5,00,....

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.... basis, proceedings were initiated against them. The appellants took categorical stand that the credit was originally availed on the basis of 52 invoices, which seems to have been misplaced. The said stand of the appellant was not accepted and demand was confirmed along with imposition of penalties. The matter was taken up by the appellant before Tribunal who vide its Final Order No. 417-419/2004 ....

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.... invoice produced by the appellant and got the same verified by the Superintendent. (Adj), Central Excise Noida. The appellant also found original / triplicate copy of the invoices. However, the Commissioner in his present proceedings, instead of deciding the issue on the disputed point, went ahead in calculating the consumption of CRCA strips per piece and made certain inquiries from another iden....

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....voices. Though the show cause notice is not available on record, but the said fact become clear from the earlier order of the Commissioner as also from the order of the Tribunal. As such, when the Tribunal remanded the matter with specific direction to examine the 52 invoices, which also stand examined by the Commissioner, it was not open to the Commissioner to decide the matter on the basis of pe....