2018 (2) TMI 727

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....al) Request for adjournment, for Appellant Shri Mohd Altaf (Asstt. Commr.) AR, for Respondent Per: Archana Wadhwa After rejecting the request for adjournment we proceed to decide the appeal, inasmuch as a short issue is involved. 2. After hearing the learned DR and after going through the impugned order, we find that the appellant are engaged in the manufacture of sugar and molasses....

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....kkar Karkhana Ltd., who originally received the capital goods, approached their jurisdictional Superintendent and Inspector for endorsing of the invoices in favour of the present appellant. The said officers endorsed the invoices and on the basis of the same the appellant received the capital goods as also availed the credit. Revenue's stand is that instead of endorsing the invoices M/s Sahyadri S....