2008 (10) TMI 495

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..... ondent. [Order]. This appeal by the Revenue arises from the order-in-appeal of the Commissioner (Appeals) dated 6-2-2007 setting aside the order of the original authority. The original authority held that sum of Rs. 1,83,201/- availed as cenvat credit on the basis of invoices in question is recoverable under rules 57-(1) and 57-AH of the Central Excise Rules, 1942 read with Section 11-A .....

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..... ave purchased and received the goods. If the person claims some benefit he has to prove the foundational facts. The Commissioner (Appeals) was not correct in fastening the onus on the Department and on the ground that the Department has failed to establish the non-receipt of the goods by the respondent, set aside the order without consequential order of remand. Clearly the Department can not prove .....

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