2009 (8) TMI 109

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....r, J.]. - The instant appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 3-9-2008 [2009 (236) E.L.T. 124 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The assessee has claimed in para 15 that following four substantial questions of law would emerge from the....

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....e material had actually not been received." 2. A perusal of the order of the Tribunal shows that a categorical finding has been recorded that inputs could not have been received in the factory of the appellant-assessee in the vehicles mentioned in the invoices. The aforesaid finding is based on the report submitted by the Regional Transport Officer wherein it is certified that the registration ....

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.... cycles and some numbers did not exist. Only one or two vehicles were found to be a regular carrier of goods. Therefore, it was established that the input has not been transported in the vehicle mentioned in the invoices and therefore no such inputs were required in the factory of the appellant-assessee as per the requirement of Rule 57(9) of the Central Excise Rules, 1944. 3. We have heard lea....