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TMI Blog2010 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR Mr. Sudeep Singh, Advocate for the appellant. AJAY KUMAR MITTAL, J. 1. Delay in refiling condoned. Heard on merits. 2. This appeal has been filed by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 8.12.2008 passed by the Customs, Excise and Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d finality? (iii) Whether it could be alleged that the inputs had not been received by the appellants when the Department had not produced any alternative source of supply of inputs which were used in the manufacture of finished goods? (iv) Whether the Tribunal is right in disallowing the credit to the appellants when there is no evidence whatsoever to prove that the material had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to deny the credit availed by it on the ground that the octroi record showed the consignee to be some other party at Khanna. The show cause notices were also issued to the registered dealer M/s Naveen Ispat and actual recipient of goods i.e. M/s Shiya Steel co-noticee. The notices were duly replied by them. The assessee in its reply pleaded that they had actually received the material al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the present appeal by the assessee. 4. We have heard learned counsel for the appellant. 5. The Tribunal while reversing the finding of the Commissioner of Appeals had come to the conclusion that the vehicle in which the alleged goods under the invoice whereupon cenvat credit had been claimed, had entered the Municipal Limits of Khanna city according to the octroi record and the goods were n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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