2007 (2) TMI 223

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....J.]. - Civil Misc. Application No. 4979-CII of 2006 : For the reasons stated in the application, delay of 337 days in refilling the appeal is condoned. C.E.A. No. 75 of 2006 2. The Revenue has approached this Court by filing the present appeal under Section 35G of the Central Excise Act, 1944 against the order dated 16-7-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, Ne....

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....y passed on Modvat Credit by issuing fake modvatable invoices in the year 1997 and 1998. The Modvat credit was claimed by the subsequent buyers with regard to additional custom duty leviable under Section 3 of the Customs Tariff Act. It is not disputed before us that during the period in question when the transactions took place, availing of Modvat credit on additional custom duty was not treated ....