2017 (7) TMI 325

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....ndent : Mr. S V Nair, Superintendent (AR) ORDER Per: D N Panda These are the following disputes arose in the adjudication. i) The goods came after return by the customer were whether subjected to re-credit of the duty of paid Rs. 4,56,302/- as claimed? ii) The goods received under the fictitious invoices, a method adopted by the appellant had whether resulted in evasion of duty of R....

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....not exhibit that it has come out with clean hands when procedural deviation was made depriving Revenue to have control on appellant. Accordingly appeal on this count is dismissed. 3. The second count of the demand relates to clearance of goods against disputed invoices involving duty amount of Rs. 53,62,232/- were whether real and credit of duty was rightly taken. Revenue alleges that the invoi....

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....e of the appellant to ascertain whether Revenue was prejudiced. The time of issue of invoices and cancellation thereof need to be regoursly tested with the reason thereof. Quantity of the goods covered by the invoices also needs to be put to test as to whether the goods covered by invoices were existing at the time of issuance of invoices on the statutory record. If there were not stock on record,....

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....al why that has not suffered duty. On that count, the appeal is dismissed. 7. So far as the rejection of finished goods returned by the customer is concerned, on examination, no merit comes up. Therefore on this count the appeal is dismissed. 8. Appellant prays that penalty aspect may be looked into by the adjudicating authority on the basis of his finding on the aspect of the remand made as....