https://www.taxtmi.com/caselaws?id=78445 The appeal under Section 35G of the Central Excise Act against an order by the Custom, Excise & Service Tax Appellate Tribunal, New Delhi, was dismissed. The court upheld the Tribunal's decision, emphasizing the fraudulent availment of Modvat credits by the appellant-dealer due to fake transportation of inputs. The court rejected arguments on the period of limitation under Section 11A and the proceedings against the supplier, ultimately deeming the appeal misconceived and affirming the Tribunal's findings. en-us Wed, 04 Feb 2009 00:00:00 +0530 Wed, 17 Nov 2010 17:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78445 The appeal under Section 35G of the Central Excise Act against an order by the Custom, Excise & Service Tax Appellate Tribunal, New Delhi, was dismissed. The court upheld the Tribunal's decision, emphasizing the fraudulent availment of Modvat credits by the appellant-dealer due to fake transportation of inputs. The court rejected arguments on the period of limitation under Section 11A and the proceedings against the supplier, ultimately deeming the appeal misconceived and affirming the Tribunal's findings. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78445