2009 (8) TMI 684

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....direct Taxes, for the Appellant. [Order per: M.M. Kumar, J.]. - The revenue has approached this Court by filing the instant appeal under Section 35G of the Central Excise Act, 1944 against order dated 24-7-2008 passed by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). In its short order, the Tribunal has held that the goods were described in the ....

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....uld arise for determination of this Court: (1) Whether the Hon'ble CESTAT is justified in rejecting the appeal of the Department on false grounds that no Show Cause Notice has been issued to the manufacturer-supplier of the goods, when actually it was issued; (2) Whether the Modvat credit is admissible on invoices issued by a manufacture by misdeclaring the description of the goods intention....