2011 (10) TMI 121

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....ich the learned Commissioner (Appeals) has set-aside the order in original, which confirmed the demand and imposed penalty on the respondents. 2. The cross-objections E/127, 128 and 134 of 2006 are filed by the respondents are in support of the impugned order in appeal. On a specific query from the bench, learned counsel submits, that impugned order is not against them. 3. First, dealing with cross-objection, which are only in support of the impugned order, are being dismissed as there is nothing against the respondent in the impugned orders. 4. Heard both sides and perused the record. 5. On perusal of records we find that the issue involved in this case is that the respondents are alleged to have availed fraudulently modvat cre....

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....in the manner learned Jt. CDR is proposing. We therefore find that this appeal is also required to be allowed following the appeal in the case of Sunrise Structurals & Engg. Limited by holding that these proceedings are not served by Section 38A of the Central Excise Act, 1944. "e) it is a matter of record that different kind of stainless steel has been used in the factory i.e. AS 304 (SAIL) SSLN 4, SSLN 2, J4J2 etc. It is also a matter of record that these kinds of steel have been suppied by the dealers on duty paying documents which have been confirmed by the registered dealers to have been supplied and sold. Delivery has been given to the 1st stage job worker and these job workers attend to all kinds of steel coils.  Therefore, t....