2010 (7) TMI 227

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....gmohan Bansal, Advocate for the respondent ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the Revenue under Section 35-G of the Central Excise Act, 1944 (for short, "the Act") against order dated 24.3.2006 of the Commissioner (Appeals) and order dated 24.12.2008 of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the CESTAT"). The Revenue has claimed tha....

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....than due and to that extent, credit could not be availed. The Adjudicating Authority required the Assessee to reverse the MODVAT Credit availed by it and also imposed penalty. On appeal, the said view was reversed. It was held that once the duty was paid, higher CENVAT Credit could be availed and there was no justification for effecting recovery or even imposing penalty. Further appeal of the Reve....

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....appeals. Accordingly, both these appeals of the revenue are dismissed. In view of the above dismissal, cross objection in appeal No.3728 is also disposed." 3. We have heard learned counsel for the parties. 4. Learned counsel for the appellant submits that the duty paid was more than due in as much as freight charges were wrongly included in the assessable value of goods. However, Learned counsel....