2018 (5) TMI 1044

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..... kulgod, Assisant Commissioner (AR) for the respondent This appeal is directed against Order-in-Original No: 22/NVK/COMMR/RGD/2016-17 dated 28/10/2016 passed by the Commissioner of Central Excise, Raigad. 2. Heard both the sides and perused the records. 3. The relevant facts that arise for consideration after filtering out unnecessary details, are by the impugned order, the adjudicating ....

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.... 7,83,889/- confirmed demand of Rs. 1,38,449/- As inadmissible credit on the ground that such inputs were not received/short-received in the factory premises. 4. I find from the perusal of the show cause notice as well as order-in-original and other records, that there is nothing to indicate that the appellant had short-received 6440 MTs of iron ore during the period nor there is any allegation....