2008 (7) TMI 409

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....y the revenue against one consolidated order dated 26-3-2007 passed by the Customs Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi arising out of Order-in-Appeal No. 91-94/C.E./Chd/2005 dated 10-3-2005 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh whereby the Commissioner (Appeals) Customs & Central Excise set aside the penalties imposed upon the ....

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....Modvat credit under the provisions of the Act. 3.On an information received to the effect that the respondents are showing use of fictitious vehicles for transportation of raw material for fraudulently passing of Modvat/Cenvat credit, the Preventive Staff of the Central Excise Division, Mandi Gobindgarh visited the premises of the respondents. After verification, it was found that in respect of a....

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....he respondents appeared before the Adjudicating Authority in response to the show cause notices and submitted reply as under : (1) There is no evidence with the Department that the raw material has been directed to some other destination, instead of being transported to the manufacturer's factory/premises. (2) The payments were made through cheques/demand drafts. (3) Inputs in question have bee....

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....e respondents filed appeals before Commissioner (Appeals) who vide his order dated 10-3-2005 accepted the appeals and set aside the penalties against the respondents. 6.Feeling aggrieved against the order of the Commissioner (Appeals), the Department further filed appeals before the Tribunal challenging the said order. The Tribunal vide impugned order dated 26-3-2007, dismissed the appeals filed ....