2008 (4) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellants are engaged in the manufacture of sugar and during the year 2000 the appellant availed capital goods credit on various items and when the invoices covering the capital goods were submitted to the Range Superintendent for defacement, he refused to deface the documents in respect of the items like chains, boiler tu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed the credit. Therefore, after 2 years, they cannot take credit again. The appellants reversed the credit again on 11th October 2002. 4. Appellants filed appeal before the Commissioner (Appeals) against the order of the Superintendent directing reversal. The Commissioner (Appeals) rejected their appeal mainly on the following ground: "The reversal on 30-9-2000 was voluntary and show cause noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate also pleads that reversal does not preclude the appellant from pursuing the statutory remedy of appeal or refund. 6. We find that Commissioner (Appeals) has stated that in view of voluntary reversal, there was no need to issue show cause notice and the case law cited by the assessee are not relevant. Since those are the cases where the assessee had not paid the amount voluntarily without is....