2003 (7) TMI 246

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.... : Justice K.K. Usha, President]. - These appeals are at the instance of the assessee M/s. Creative Dyeing & Printing Mills, its Directors and General Manager. The main issue raised in these appeals is whether adjudicating authority as well as Commissioner (Appeals) were correct in upholding the allegation in the SCN that the appellant M/s. Creative Dyeing & Printing Mills Pvt. Ltd. have failed to....

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....received debit notes from the exporter as a routine practice prevailing in the industry. It is submitted that the value of approved design ordered for processing has to be adjusted at the time of payment for processing charges after completing processing job. The buyers would raise debit note on the said value against the processing bill. The appellants submit that duty is payable on the value of ....

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....credit notes, party-wise ledger and copies of invoices. We found that both the adjudicating authority and the appellate authority had not examined the appellants case in the light of the above submissions. 3. We, therefore, under our order dt. 10-2-03, directed the original authority to examine the claim put forward by the appellant. The appellant thereupon produced the photocopies of debit not....