2016 (12) TMI 1707

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....For the Appellant: Shri Amit Awasthi, Advocate For the Respondent: Shri Rajeev Ranjan, Joint Commissioner (AR) ORDER Per: Dr. Satish Chandra Both the appeals have been filed against the Order-in-Original No.4/Commr./2008 dated 16.06.2008. 2. The brief facts of the case are that appellant-assessee is involved in the manufacture of MS Bars, Rounds, SS flats and SS Products. The assess....

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....ate duty of excise, as indicated in the documents accompanying the goods, has been paid. Admittedly, in the present case, the assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered the statutory records maintained by the assessee The goods where demonstrated to have travelle....