2007 (3) TMI 453

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.... : Shri S. Gautam, DR, for the Appellant. Shri Kamaljit Singh, Advocate, for the Respondent. [Order]. -  Heard both sides. Since common issue is involved in all these appeals therefore, they are being taken up together for disposal. 2. The Revenue filed these appeals against the impugned order whereby penalties imposed on the dealers were set aside. The respondents are dealer....

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....f duty. The Commissioner (Appeals) finding is also that there is no evidence on record to show that the manufacturers have used some alternative raw material than which was mentioned in the invoices. The Commissioner (Appeals) further held that the RT 12 returns were duly filed by the present respondents as well as the manufacturers to whom the inputs were supplied along with the relevant document....

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....ative raw material was received and used in the final products; 4.       The RT-12 return have been assessed finally by the Range officer, which contains all the documents including (the invoices under dispute) on the basis of which the Modvat credit has been availed and utilized". 5. The above findings, which are based on evidence, are not under challenge ....