2009 (7) TMI 1052 - AT - Central Excise

Summary

In the appellate tribunal CESTAT New Delhi case citation 2009 (7) TMI 1052, the Revenue filed an appeal against an order from the Commissioner (Appeals) that set aside previous adjudication orders. The Revenue claimed that the respondents, manufacturers of rough forgings, cleared items without paying duty under Rule 173H of the Central Excise Tariff Act. The Original Authority confirmed a duty demand of Rs. 1,33,439 and imposed penalties on the respondents. The main issue raised by the Revenue was that the heat numbers on subsequent invoices did not match those on initial invoices, suggesting the clearance of fresh forgings instead of repaired materials. However, the Commissioner (Appeals) found no evidence to support this claim and set aside the demand and penalties. The Revenue did not dispute the verification of documents by the Commissioner (Appeals), and it was acknowledged that the respondents received duty paid rejected forgings at their factory. Therefore, the tribunal rejected the Revenue's appeals and cross objections, upholding the Commissioner (Appeals) order. The decision was made on July 22, 2009.