2010 (1) TMI 595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Shri Kamal Sehgal, Sr. Standing Counsel, for the Appellant.  [Order per : Ashutosh Mohunta, J. (Oral)]. - The revenue has impugned the order dated 12-5-2005 (Annexure A3) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, vide which, the order passed by the adjudicating authority was set aside and it was held that there was no evidence to show that on the dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the respondent, then the same could not be revoked on the basis of the audit report. 4. Learned counsel for the respondent has submitted that the respondent had committed fraud in claiming inadmissible Modvat credit. 5. However, a perusal of the impugned order passed by the Appellate Tribunal shows that there was no suppression of facts regarding the receipt of the goods by t....