2007 (8) TMI 246

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.... against the judgment and order dated 13.07.2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No.E/1610/2000/NB/SM, whereby the appeal filed by the Firm was allowed. 2. The following questions of law have been sent for our opinion by the Tribunal: 1. "Whether Modvat credit on rejected goods is admissible under Rule 57-A on the strength of the party's....

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..... 1,94,702/- on the rejected returned goods against their own invoice without filing D-3 intimation. On adjudicating both the show cause notices, the Deputy Commissioner, Central Excise, Rampur confirmed demand of Rs. 3,04,932/- and also imposed penalty of Rs. 3,04,932/-. In Appeal, the Commissioner (Appeals) Central Excise, Ghaziabad vide order dated 13.04.2000 confirmed demand of duty, and, howe....