2015 (2) TMI 1288

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.... Advocate, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides duly represented by Shri Pakshi Rajan, Asst. Commissioner (AR) and Shri B. Srinivasu, Advocate, I find that the respondent is engaged in the manufacture of Barium Carbonate Barium Chloride and Sulphur and was availing th....

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....not covering the consignments in question and the goods were not at all under the cover of the said invoices. Accordingly proceedings were initiated against them for denial of the credit, which culminated into an order passed by the Additional Commissioner confirming the demand along with confirmation of interest and imposing penalty. 4. On an appeal against the above order, the appellate au....