2009 (10) TMI 760

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....te, for the Respondent. ORDER This is an appeal by the Department against the order of the Commissioner (Appeals) Nos. 218-219/CE/Appeal/Jal/2007, dated 3-8-2007. 2. Heard both sides. 3. Relevant facts, in brief, are that the respondents received inputs namely steel angles and availed deemed credit amounting to Rs. 89,592/- on three consignments received in December, 1998 in terms of N....

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....ts have received the goods under invoices and the invoices did not bear the declaration to the effect that appropriate duty has been paid. Further, the report of the Range Officer in charge of the supplying unit clearly indicates that appropriate duty has not been paid by the respondents for the month of December, 1998. Therefore, he submits that the order of the Commissioner (Appeals) should be s....

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....uperintendent in charge of the supplying unit is not competent to decide whether the duty paid by the supplying unit under compounded levy scheme was appropriate or not. He relies on the decision of the Tribunal in the case of CCE, Jalandhar v. Mahajan Steel Tubes reported in 2007 (219) E.L.T. 919 (Tri.-Del.) which stand confirmed by the Punjab & Haryana High Court [2009 (238) E.L.T. A163 (P & H)]....

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.... duty has been discharged by the said supplying unit has been relied upon. In respect of clearances made by a unit working under the compounded levy, it is a common knowledge that the duty liability is not dependent upon the actual clearances made by the said unit. That is why, a notification allowing the deemed credit under Rule 57A(6) has been issued. In the absence of reliable evidence being ci....