2016 (8) TMI 667

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.... 1. Instant appeal u/Sec. 35G of the central Excise Act, 1944 is directed against order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dt.11/07/2014. 2. The brief facts noticed are that a show cause notice No. C. No.V(H) ST/Adj-I/89/07/2132-334 dt. 19/09/2007 and corrigendum dt. 11/12/2007 was issued to the respondent assessee where it was claimed that the assessee has avai....

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....are in order accordingly held that the Cenvat Credit amount to Rs. 13,59,408/- is admissible to the assessee and dropped the demand of Cenvat Credit amounting to Rs. 13,59,408/-. 3. The Commissioner scrutinized the order passed by the adjudicating authority dt.25/04/2008 and was of the view that the Additional Commissioner was not justified in dropping the demand of Cenvat Credit of Rs. 13,59,4....

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....n capital goods on the strength of an advisory note issued by the Head Officer situated at Jaipur taken on the basis of improper documents in contravention of the provisions of the Cenvat Credit Rules and passed order. 5. The assessee approached the Tribunal and the Tribunal reversed the order of the Commissioner and upheld the order passed by the adjudicating authority (Additional Commissioner....

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....ur view, no substantial question of law arise out of the order of the Tribunal. It is undisputed fact that the assessee fall in the same Jaipur Circle where their Head Office transferred the ATDs on the capital goods transferred to them. The Tribunal, taking into consideration the fact that transfer of goods from one place to another is a case of transfer of goods from one place to another unit an....