2017 (4) TMI 274

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....ngh, Advocate, for the Appellant. Shri Yogesh Agarwal, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The present appeal is against order dated 22-9-2010 of Commissioner (Appeals), Delhi-II. The appellants are engaged in the manufacture of colour television sets liable to Central Excise duty and were also availing Cenvat credit. The ....

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....irmed duty demand of Rs. 41,97,338/- towards irregularity availed credit on such excess payment. Penalty of equivalent amount was also imposed. On appeal, the Commissioner (Appeals) vide the impugned order upheld the original order. 2. We have heard both the sides and perused the appeal records. We note that the Original Authority decided the case second time based on a remand direction of....

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....nvoices of the suppliers. It is also recorded that certain debit notes were issued later which resulted in the presumption that the duty actually payable on the inputs by the suppliers are lesser than what is paid by the appellant. Hence, the credit taken by the appellants was not legally correct. We find even the Commissioner (Appeals) erred in holding that the appellant did not submit proof that....