2008 (8) TMI 59

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.... ORDER 1. The revenue is aggrieved by order dated 8.8.2007 passed by Customs Excise and Service Tax Appellate Tribunal, New Delhi in Excise Appeal No.2871 of 2005-SM(BR), dismissing the appeal of the revenue on the issue of entitlement to deemed MODVAT credit.  2. The assessee is manufacturer of knitted garments and gave declaration on 2.5.2003 under Rule 9A of the Cenvat Credit Rules....

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....nable only on substantial questions of law. 6. In para 2 of the appeal, following substantial questions of law have been proposed:- "(i) Whether the Ld. Tribunal has wrongly and erroneously allowed the benefit to the respondent firm on the basis of additional evidence in the form of Bank Statements which was not produced during the course of adjudicating proceedings? (ii) Whether the addi....

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....liance is placed on judgment of the Hon'ble Supreme Court in Sri Rangar Indus v. Commissioner 1997(95) ELT 638 (T)(Sic). 8. The order of the Hon'ble Supreme Court is to the following effect:- "We have heard learned counsel for the parties. We see no ground to interfere with the concurrent findings reached by the Courts below. The appeal is dismissed. We, however, grant six months time to the....