2008 (7) TMI 410

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....eals) set aside the penalties imposed upon the dealers/assessees by the adjudicating Authority. Since the issue involved in the appeals filed by the revenue is inter-related and arises from the same common order of the Tribunal, all the appeals are being disposed of by a common order for the sake of convenience. 2. The facts of the case, common in all the appeals, are that the respondents are registered dealers with the revenue-Department and they are receiving duty paid raw material which is being supplied to various manufactures. Undisputedly, the payments for the purchase of the inputs have been made by the respondents through cheque/demand draft. It is also not disputed that the inputs in question have been used in the manufacture of f....

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....cted 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 been used in the manufacture of final products which have been cleared on payment of duty. (4) The RT-12 returns have been assessed finally by the Range Officer, which contains all the documents including (the invoices under dispute) on the basis of which the Modvat Credit has been availed and utilised. (5) The respondents had not played any role in the wrong mentioning of wrong vehicle numbers and the Modvat Credit was passed rightly. The Adjudicating Authority vide its order dated 13-10-2004 held that the charges levelled in the show cause notice sta....

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....hat the inputs supplied were duly received by the manufacturers and the same were used in the goods manufactured which were cleared on payment of duty. There is no evidence on record in the present appeal to controvert the above findings. In these circumstances, I find no merit in the appeals and the same are dismissed." Thus, the Tribunal held that the findings of the Commissioner (Appeals) are based on evidence and are not under challenge before the Tribunal. It was also observed by the Tribunal that these findings show that the inputs supplied were duly received by the manufacturer and the same were used in the goods manufactured which were cleared on payment of duty and there is no evidence on record to controvert the above findings. ....