2015 (11) TMI 1097

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....e, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue, has filed the present appeal. I have heard Shri R.K. Mishra, learned AR appearing for the Revenue. No body appeared for the respondent. 2. On going through the impugned order of Commissioner (Appeals), I find that the dispute in the present appeal relates to availment of Cenvat cred....

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....ce original documents, he is required to produce other co-lateral documentary evidence to the satisfaction of jurisdictional Asstt. Commissioner/Dy. Commissioner for establishing of payment of duty. Appellant failed to maintain statutory records showing full particulars of duty paid goods including processes undertaken also failed to give D-3 intimation to the jurisdictional Superintendent with co....

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....on etc. It is a settled law that substantive benefits of the law cannot be denied on procedural grounds. Therefore, the demand does not stand on merits and when the demand does not stand the penalty also do not stand." 4. On going through the said order of Commissioner (Appeals), I find that admittedly returned goods were entered in the form of RG-23 as also rejected goods receipt register....