2009 (2) TMI 434

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....m Chander, Advocate, for the Respondent. [Order per : M.M. Kumar, J.]. - The instant appeal filed under Section 35G the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 17-4-2008 [2008 (227) E.L.T. 322 (Tri.-Del.)], passed by the Custom, Excise & Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'), holding that the inputs were never transported....

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....ould have been issued as per the provisions of Section 11A of the Act which was issued on 23-3-2005. In support of the aforesaid submission, he has placed reliance on a judgment of Hon'ble the Supreme Court rendered in the case of Nizam Sugar Factory v. Collector of Central Excise, A.P., 2006 (197) E.L.T., 465 (S.C.) = 2008 (9) S.T.R. 314 (S.C.). However, we find that the aforesaid judgment is not....