2018 (5) TMI 307

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....ocate for the Respondent / Sole. PER COURT : 1. The appellant assails the order of the CESTAT, the order of Commissioner of Appeals and the order in original. 2. Mrs. Deshmukh, learned advocate for the appellant submits that the authorities have erroneously come to the conclusion that the appellant has not reversed the entry of Rs. 8,26,649 twice. In fact the duty is paid by the appellant....

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....it that the appellant has reversed for the second time Rs. 8,26,649/. The amount was required to be paid by the appellant twice upon the insistence of the department. The learned advocate submits that all these authorities have ignored the documents referred to above. 3. Mr. Ladda, learned advocate submits that it is the case of review. For the first time loss has been occasioned to petition....

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....ted by any documentary evidence. Although the Range Superintendent confirmed the second reversal, the Range Superintendent has not confirmed when it was reversed first time and the Commissioner (Appeals) in his order has clearly observed that no document conclusively prove that the appellant has reversed the CENVAT credit twice. Without any documentary evidence the appellant is not entitled ....