2016 (7) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Narasimhan, Advocate for the appellant Shri Ajay Kumar Jt. Commissioner (AR) with Shri Prabhudesai, Superintendent (AR) for the respondent ORDER These appeals are directed against orders-in-Appeal No. 70/CE/ALLD/2006 dated 14^th June 2006 and 140-CE/ALLD/2006 dated 21^st December 2006 of the Commissioner of Central excise & Customs (Appeals), Allahabad confirming a demands of Rs. 10,42,8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....their factory without manufacturing a compressor. There is no dispute regarding short-payment of duty by the appellant when the said compressor was cleared from their factory. In the show cause notice it was only stated that appellant have not included the charges realized on account of the erection commissioning, etc. against sale of their product. 3.  As far as the findings that the pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition of law. 5. The appellant has contested the disallowance of credit of Rs. 29,184/- taken on the basis of carbon copy of the bill of entry. We do not find any justification for the Commissioner (Appeals) to have come to a conclusion that the document against which the credit was taken was a carbon copy. It would appear that the first appellate authority refers to copy of the bill of entry i....