2017 (9) TMI 1366

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....ppeal against the said order. 2. Heard both sides and perused the appeal record. 3. I find that the Adjudicating Authority had taken up the denovo adjudication in terms of the Tribunal Order No.A614-615/Kol/2010 dated 19.10.2010. The finding of the Tribunal in respect of demand of Rs. 2,66,221/- is as under: "8. In respect of the demand at SL No. 2, the contention of appellant is that there is duplication of demand in annexure 10 of show cause notice. The demand is made on the ground that the goods sent to job worker was received short and in respect of the same challans in annexure Il the demand is made on the ground that entire quantity of goods received from the job worker within 180 days. The contention is that out of this demand of ....

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....ause notice, proposed denial of MODVAT credits attributable to such inputs, which is proper. According" the Original order dated 31.12.2004 has properly denied / disallowed credits amounting to Rs. 2,66,221/- in respect of these inputs. Further, when these inputs, after the lapse of 180 days, were received by TML, there were appreciable shortages of the inputs contained in processed inputs. Accordingly, in view of provision with details enclosed as Annexure-X, contemplated disallowance / recovery of credits amounting to Rs. 1,28,518.07, which was credit apportioned to quantities of processed inputs short received On perusal of column 1 of Annexure X of the show cause notice and column 4 of the Annexure-XI to the show cause notice (Copy encl....

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....f Rs. 1,41,890/- and Rs. 1,02,084/- the Tribunal remanded the matter with observation as under: "13. We find that as the appellants are taking credit in respect of the duty which has been paid by the supplier of the inputs and even after issuance of notice the appellants submitted that now they are able to produce the necessary evidence to show that proper duty has been paid by the supplier of the inputs. In these circumstances the demand the of Rs. 1,41,890/- and Rs. 1,02,084.00 is set aside in both the appeals and the matter is remanded to the adjudicating authority to decide afresh and appellants are at liberty to produce the evidence in support of the claim." The finding of the Adjudicating Authority is as under: "With respect to dis....