2018 (7) TMI 413

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....DHARY,  JUDICIAL MEMBER Shri H. S. Abedin, A.C. (AR) for the Appellant (s) Shri S. P. Siddhanta, Consultant for the Respondent (s) ORDER Per Shri P. K. Choudhary : Misc. application has been filed by the appellant (Revenue) for condoning the delay of Nine days in filing of the appeal before this Tribunal. 2. Heard the Ld. D.R. appearing on behalf of the Revenue. 3. For th....

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....ve taken CENVAT Credit inter alia on imported C.R. Sheets, Tin Plate and C.R. Coils which was sent directly to Job Worker for cutting and return of full quantity. After cutting, CENVAT Credit was taken against the final product. It was found that during the material period i.e. March 2006 to October 2009, when the inputs were removed as such, they have reversed lesser amount of Rs. 12,08,630/- tha....

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....ased on which, demand of Special Additional Duty (SAD) was claimed. The Revenue in the Grounds of Appeal stated that no enquiry was undertaken by the Commissioner (Appeals) while arriving at the correctness of the evidences advanced by the assessee. It is also stated that when the documents were submitted before the First Appellate Authority by the assessee, no attempt was made to examine the genu....