2008 (2) TMI 879

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....7 For the reasons mentioned in the application, delay of 27 days in filing the appeal is condoned. CM stands disposed of. CEA No. 110 of 2007 1. The instant appeal has been filed by the Department/Revenue under Section 35G of the Central Excise Act, 1944 challenging the order dated 29-12-2006 (Annexure P-4) passed by the Customs, Excise & Gold (Control) Appellate Principal Benc....

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....riff Act, 1985 (5 of 1986). The respondent is availing deemed Modvat credit facility on inputs under Notification No. 58/97-C.E. (N.T.) dated 30-8-97. (ii) During the course of preventive checks by the Headquarters Preventive Staff and examination of Modvat documents, it was noticed that the manufacturer of inputs i.e. M/s. Prince Agro & Allied Industries, Mandi Gobindgarh did not dischar....

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....25,000/- under Rule 173Q(1)(bb) of the Rules were also imposed on the respondent. However, proceedings against M/s. Prince Agro & Allied Industries, Mandi Gobindgarh were dropped. 3. Against the order dated 26-12-2003 passed by the adjudicating authority, the respondent filed an appeal before the Commissioner (Appeals) Central Excise, Jalandhar which was allowed vide order dated 28-5-2004 ....