2016 (6) TMI 1360

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Full Text of the Document

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....Muralidharan, AC (AR), for the Respondent. ORDER Appellant explains that Cenvat credit of Rs. 74,746/- has been disallowed on the ground that certain debit notes were issued by the appellant. There is no whisper in the show cause notice as to whether such debit notes have any way affected the duty element paid by the appellant to the seller. In absence of allegation and evidence, that it is ....