2007 (9) TMI 605

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.... the Respondent. ORDER Common issue is involved in these appeals, therefore, are being taken up together. 2. The demand was confirmed after denying the credit in terms of Notification No. 25/2003 dated 25-3-2003 on the ground that the appellant availed the deemed credit in respect of goods which were not in their stock in the relevant date. 2. Notification No. 25/2003 provides as und....

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....in stock) and subject to availability of the document evidencing actual payment of duty thereon." 3. Subsequently, a clarification was issued by the board dated 28-3-2003 where it has been clarified that in case the declared stock as on 31-3-2003 is kept in a place other than the registered/to be registered premise, the address of the said premises where such stock is kept, must be declared ....