2005 (1) TMI 127 - HC - Central Excise

Summary

Issues:
1. Delay in filing the appeal without a cogent reason.
2. Appeal under Section 35H(1) of the Central Excise Act, 1944 against the order of the Customs, Excise and Gold (Control) Appellate Tribunal.
3. Dispute regarding duty demand and Modvat credit related to invoices issued by different companies.
4. Contention on the admission of facts based on the receipt of goods and entitlement to benefits under the impugned order.

Analysis:
1. The High Court noted a delay of 169 days in filing the appeal without a sufficient reason provided. However, the Court decided to allow the application and proceed to consider the merits of the appeal.
2. The appeal was made under Section 35H(1) of the Central Excise Act, challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal dated 28th February 2003. The Tribunal had allowed appeals filed by certain companies against duty demands related to Modvat credit on invoices issued by other companies.
3. The Tribunal's findings indicated that the Revenue did not challenge the receipt of goods by the appellants based on invoices with duty paying particulars. It was observed that there was no evidence of fraud, suppression, or wilful misstatement by the appellants, leading to the setting aside of the disallowance of Modvat credit and recovery of the amount from the appellants.
4. The main contention raised in the appeal was whether the mere receipt of goods implied admission of facts entitling the Assessee to benefits under the impugned order. The Department's argument that the Modvat credit was based on fake invoices was contradicted by the findings in the impugned order. The Court found no substantial question of law as the appeal related to factual aspects already decided in favor of the Assessee, leading to the dismissal of the appeal.