2010 (2) TMI 552

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....nt. Shri Avnish Jhingam, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J.]. - The Revenue has filed this appeal under Section 35-G of the Central Excise Act, 1944 impugning the order dated 9-5-2005 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. 2. The brief facts of the case are that respondent No. 1-M/s. Rajdoot Cables Pvt. Ltd.....

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....transaction wherein he had purchased C.C. Copper rods weighing 2335 Kgs valued at Rs. 3,60,000/- against invoice No. 230 dated 3-12-2000 from above-mentioned M/s. R.K. Enterprises and thereby wrongly availed Cenvat credit amounting to Rs. 47,820/- vide entry dated 3-12-2000 in RG Register. The respondents voluntarily debited the amount of Rs. 47,820/- as Cenvat credit had been wrongly availed. The....

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....dditional grounds at the appellate stage raised by the respondents for the first time as the same were not before either the adjudicating authority or the first appellate court?" 3. We have gone through the records and perused the orders passed by the adjudicating authority, Commissioner (Appeals) as well as the Tribunal. We are of the considered opinion that the orders passed by the Tribunal s....

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....f Shri R.K. Gupta is to be believed then it has to be believed in entirety. The scrutiny of the statement of Shri R.K. Gupta reveals that he has stated that about 50% of the transactions were bogus and the transactions where Tempo Nos., were same as in the purchase invoices of the same date, the transactions were genuine and actual delivery of goods took place and further, the transactions were ge....