2009 (11) TMI 68

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....t: Mr. Sudeep Singh,Advocate for the petitioner 1. To be referred to the Reporter or not? 2. Whether the judgement should be reported in the Digest? M.M.KUMAR, J. The dealer-appellant has approached this Court by filing the instant appeal under Section 35 G of the Central Excise Act, 1944 (for brevity 'the Act') against the order dated 30.9.2008 passed by the Customs, Excise and Servic....

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....tion indeed issued invoices without sending any goods. After recording the aforesaid finding, the Tribunal concluded that the cenvate credit has been rightly denied and equal amount of penalty on the appellant company under Section 11 AC of the Act was also upheld. Having heard the learned counsel we find that there are pure findings of fact and false claim of cenvate credit was made by the dea....