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1 - 3 of 3 (0.18 seconds)Assistant Collector Of Central Excise, ... vs Andra Pradesh Paper Mills Ltd. on 1 August, 1985
As regards the issue (iii) raised in cross appeal the assessee has contended that supplies to the Ahmedabad is by invoice and that it is admitted by the party. They challenged the rate of duty also. The Collector (Appeals) has rejected the assessee's claim as they could not produce the invoices. Shri Gopal Prasad contended that the supplies are not disputed and that there are other documents evidencing the supply and it is verifiable. This aspect requires verification and it could be done only on de novo adjudication by the lower original authorities. A similar view has been taken in case of Collector of Central Excise v. A.P. Paper Mills Ltd. in Order No. 25/91-C dated 9.1.91 and also Collector of Central Excise Hyderabad v. Sirpur Paper Mills Ltd. in Order No. 285/91-C dated 22.3.91 and also in Collector of Central Excise v. Orient Paper Mills as reported in 1989 (40) ELT 181. There is no reason to differ from this ruling. Hence, the cross appeal is allowed by remand to original authorities to readjudicate the claim of the assessee on their claim raised in their cross appeal.
Collector Of Central Excise vs The Sirpur Paper Mills Limited on 18 February, 1987
As regards the issue (iii) raised in cross appeal the assessee has contended that supplies to the Ahmedabad is by invoice and that it is admitted by the party. They challenged the rate of duty also. The Collector (Appeals) has rejected the assessee's claim as they could not produce the invoices. Shri Gopal Prasad contended that the supplies are not disputed and that there are other documents evidencing the supply and it is verifiable. This aspect requires verification and it could be done only on de novo adjudication by the lower original authorities. A similar view has been taken in case of Collector of Central Excise v. A.P. Paper Mills Ltd. in Order No. 25/91-C dated 9.1.91 and also Collector of Central Excise Hyderabad v. Sirpur Paper Mills Ltd. in Order No. 285/91-C dated 22.3.91 and also in Collector of Central Excise v. Orient Paper Mills as reported in 1989 (40) ELT 181. There is no reason to differ from this ruling. Hence, the cross appeal is allowed by remand to original authorities to readjudicate the claim of the assessee on their claim raised in their cross appeal.
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