2008 (1) TMI 880 - HC - Central Excise

MODVAT/CENVAT credit - irregular claim - evidence - Held that - the claim is solely based on driver s statement - the department has not even recorded the statement of the purchaser after the truck driver gave statement that the respondent s sale was to a local party within the State - appeal dismissed.

Summary

The High Court of Kerala dismissed an appeal by the Commissioner of Excise against the Tribunal's order cancelling a duty demand due to lack of evidence. The Tribunal found the demand was based solely on a truck driver's statement, without recording the purchaser's statement. The appeal was dismissed as no legal question arose from the Tribunal's decision.