2017 (6) TMI 847

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....e appellant is in appeal against the impugned order wherein demand has been confirmed on account of clearance of capital goods by the appellants. 2.   The brief facts of the case are that during the period 2010, the appellant cleared the certain capital goods without reversal of Cenvat Credit or without payment of duty. It was found during the course of audit as the appellant has not ....

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.... capital goods has been mentioned in RG-23 Part-II register which has not been considered by the authorities below. Moreover, during the course of investigation, the invoices numbers also mentioned but no investigation was conducted at that time and it is further prayed that as in 2013 due to heavy rains all records were have been mutilated, therefore, appellant at this stage is not able to produc....