2014 (5) TMI 564

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....the Appellant. Shri Sukhdev Sharma, Advocate, for the Respondent. ORDER The assessee has filed this appeal unde Section 35G of the Central Excise Act, 1944 (in short, "the Act"), for quashing order dated 1-9-2011, Annexure A.5 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, "the Tribunal") in five appeal Nos. E 619-621/2004, 667-668/2004-SM [2012 ....

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....of default on the part of supplier of inputs when supplier was duly registered with excise department and working directly under the control of the department and not the appellant? (d)    Whether the applicant can be denied the benefit of Modvat when applicant has duly complied the requirement of Notification No. 58/97? 2. Briefly, the facts as narrated in the appeal may....

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....the duty liability in terms of Rule 96ZP of the Central Excise Rules, 1944 (in short, "the Rules"). Accordingly, show cause notice dated 27-9-1999 was issued to the appellant as to why the availed credit of Rs. 55,410/- be not disallowed and recovered from it along with interest and penalty. The appellant filed reply contesting the demand. The adjudicating authority held that Modvat credit could n....

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....al Excise, Jalandhar v. M/s. Royal Enterprises, Aujla Road, Kapurthala) and contended that the issues involved herein stand concluded by the aforesaid decisions, wherein it was held that even if the manufacturer-supplier had not paid Central Excise duty and given a wrong certificate/no certificate on the body of invoices about discharging of its liability, the assessee could not be held liable for....