2018 (5) TMI 1053

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shi, Advocate for appellant Shri H.M. Dixit, Assisant Commissioner (AR) for the respondent This appeal is directed against Order-in-Original No: 75/SHH/PC/RGD/2015-16 dated 08/03/2016 passed by the Principal Commissioner of Central Excise & Customs, Raigad. 2. Heard both the sides and perused the records. 3. The relevant facts that arise for consideration after filtering out unnecessar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... had dropped the rest of the demand of Rs. 1,03,85,567/- who confirmed demand of Rs. 3,28,220/- 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 1302 MTs of iron ....