duty since for the excess duty debit notes were issued by the consignee and the amount was credited to their accounts. A similar view ... Moreover, I observe that the appellant has also produced the copies of self declarations by some of their buyers like M/s. Cannic Steel Industries
M/S Aswani & Co vs C.C.E. Delhi-I on 10 July, 2014
credit, there being some invoices bearing parallel no. as issued to other consignee/buyers of the said supplier, it is noted by Commissioner (Appeals ... come to any definite conclusion. Merely raising doubt and that too are self contradictory in nature, demolishes the case of Revenue. Further, reliance placed
Cce, Raipur vs M/S. M.S.P. Steel & Power Ltd on 11 April
Prajapati Chemicals & Allied Ltd vs Cce, Allahabd on 13 June, 2014
IN THE CUSTOMS
