2017 (1) TMI 90

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....Technical) Shri Anil Kumar Dixit, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil G. Shakkarwar The present two appeals are filed by the appellant, M/s V.V.S. Alloys Ltd., & Shri Vijay Kumar Agrawal, Director of M/s V.V.S. Alloys Ltd., against the same Order-in-Appeal No. 226-227-CE/LKO/2009 dated 26/11/2009 passed by Commissioner of Centra....

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....03/2009, and rejected the appeal. Aggrieved by the said Order-in-Appeal No. 226-227-CE/LKO/2009 dated 26/11/2009 the appellant is before this Tribunal. 3. The ld. Counsel for the appellant has submitted that the allegations are that the inputs were not received into the factory of appellant though the copies of transport documents are available at Pages 157 to 172 of Appeal Paper Book. Even, th....

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....eir factory. I also find that the ld. Commissioner (Appeals) has recorded as grounds of appeal that the appellant claimed that the inputs carried by the transporters were entered into factory and the description of the same had been duly recorded in the input records. In that event, Commissioner (Appeals) should have given opportunity to the appellant to produce copies of the transport documents. ....