2015 (12) TMI 1597

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....ri G.R. Singh, AR, for the Respondent. ORDER The appeal is against the order dated 25-1-2011 of the Commissioner (Appeals-II), Raipur. 2. The facts of the case, in brief, are that the appellants availed Cenvat credit on outward freight involving transportation of goods beyond factory gate. Consequent upon audit of records of the appellant in January, 2009, the appellant were advised ....

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....eved by this order, the appellant preferred this appeal. 3. Ld. Counsel for the appellant submits that though the appellant availed credit on outward freight, they have never utilized the same as there were doubts and disputes on the said issue. On being pointed out by the officers, after audit, they reversed the entire credit though under protest. The show cause notice for recovering the ....

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....yment under protest has prompted such proceedings. In any case, the appellant never disputed the issue on merits from the beginning except to the fact that the reversal was made under protest. This is also a fact that the credit availed was reflected in the statutory records and the eligibility was examined by the audit from such records only. The Original Authority considered the facts of the cas....