2006 (11) TMI 211

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....ng and an unjustified order under the facts and circumstances of the case? (ii) Whether the findings given by the departmental authorities and learned Tribunal are perverse under the facts and circumstances of the case? (iii) Whether the findings of the departmental authorities and the learned Tribunal are as per the records, the statements and evidence on record? (iv) Whether the departmental authorities and learned Tribunal is justified in not allowing the Modvat credit of Rs. 17,90,400/-? (v) Whether the learned Tribunal being the final fact finding authority under the Central Excise Act is not bound to give the detailed finding on the issues raised before it and give the finding after evaluation the evidence on record?" 2....

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..... Accordingly, the assessee was directed to pay duty of Rs. 17,19,400/- with interest under Section 11AB of the Act and penalty. 5.On appeal, the appellate authority affirmed the finding of the adjudicating authority. On further appeal, the Tribunal upheld the impugned order but except for setting aside penalty, it was held that simple purchase of raw material under duty paid invoices as claimed by the assessee was not enough for claiming Modvat credit when the assessee failed to prove use of inputs in relation to manufacture of goods which was statutory requirement. 6.Learned Counsel for the assessee submitted that the order of the Tribunal was a non-speaking order and order of the adjudicating authority and the appellate authority w....