2001 (11) TMI 86 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed a petition filed by the Revenue challenging a Tribunal decision in a case involving Modvat credit claimed on the basis of forged invoices. The Tribunal found no suppression by the assessee and ruled the demand was time-barred. The Court rejected the Revenue's plea, stating no question of law arose as the Tribunal's findings were based on evidence. The petition was dismissed.