2016 (3) TMI 1251

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....ommr. (A.R.) for the Respondent JUDGEMENT Per Mr. Anil Choudhary : The Appellant, M/s B. S. N. L., is in Appeal against Order-in-Appeal No. 05-ST/APPL/MRT-I/2014 dated 19/02/2014 passed by the Commissioner (Appeals), Central Excise, Meerut I by which the appeal was rejected confirming the Order-in-Original whereby, the demand of service tax with interest was confirmed and penalty was impo....

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....e has not complied with provisions of CCR, 2004 read with Central Excise Rules, 2002 strictly. However, I find that existence of original invoice and its genuineness is not disputed by Revenue. In fact, such documents were produced before lower authorities. Therefore, the duty involved has been paid and there is no dispute that the equipment in question has been used at the sites where credits wer....

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....pellants before the authorities below, have shown the documentary evidences only in part and thus there remained discrepancy to be explained. 6. From the above, it is clear that the re-conciliation is not done before the Court below. Accordingly, I allow the appeal by way of remand and direct the adjudicating authority to pass a fresh order by following the decision of this Tribunal in the case....