2024 (3) TMI 808

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.... A. , Advocate for the Appellant Mr. K. A. Jathin , Authorised Representative for the Respondent ORDER Per : D. M. MISRA These two appeals are filed against Order-in-Appeal No.COC-CUSTM-000-APP-427-14-15 dated 06.01.2015 and Order-in-Appeal No.COC-CUSTM-000-APP-461-14-15 dated 31.03.2015 passed by the Commissioner of Customs (Appeals), Cochin. Since the issue involved in both the appeals are c....

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....d claims on the ground that the appellant failed to submit Chartered Accountant certificates and there had been no endorsements in the sales invoices indicating non-availibility of CENVAT credit on the imported goods sold. Aggrieved by the said orders, appellants have filed the present appeals. 3. At the outset, the learned advocate Mr. Baby M.A., submits that the issue of non-endorsement of avai....

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....er, in the second and third copies retained with them were without endorsements. To support that the endorsements have been made in the original invoice copy, appellants have produced evidence at page 25 and 41 of the respective appeal paper-books. 4. Learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (A). 5. We find that the short issue involve....