2007 (4) TMI 518

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.... the Respondent. [Order]. -  Revenue's appeal is against allowing of Modvat credit and reduction of penalty by the ld. Commissioner (Appeals). 2. The ld. JDR appearing for Revenue submitted that the Respondent not filing the relevant document, claimed the relief before the appropriate authority. Ld. Commissioner held that the duty paid documents were proved by commercial invoice....

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....y enquiry to disprove deposit of duty by seller nor any material was brought to the Respondent's notice for confrontation. Such a failure by Revenue has also made their case fatal. In support of his argument, he relied on the Order in Revision No. 803 passed on 26-9-1979 where it was held by the Govt. of India that an adjudication finalized after 7 years was improper which has deprived the aggriev....

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....rt in the Anil Rai v. State of Bihar - (2001) 7 SCC 318. 5. Very recently, the Hon'ble High Court of Bombay relying on the decision of the Hon'ble Supreme Court in the case of Shri R.C. Sharma v. Union of India, (1976) 3 SCC 474 held in the case of Devang Rasiklal Vora v. Union of India reported in 2003 (158) E.L.T. 30 (Bom.) held that judgment passed after two years of closing of hearing ....