2008 (12) TMI 560

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..... ]. - This appeal has been filed by the Revenue against the order-in-appeal No. 53/2007-C.E., dated 15-2-2007 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Mr. V.P.C. Rao, the learned Departmental Representative appeared for the Revenue. None appeared for the respondent but written submission had been given. 3. The issue involved is simple. The respondent close .....

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..... the Original Authority, the appellant did not produce any record or any other evidence amounting to accountal of inputs and capital goods transferred to Hubli. For the above reason, the Commissioner (Appeals) upheld the denial of the credit However, he has stated that the Original Authority has also demanded interest and imposed penalty without actually recording any evidence as to whether the cr .....

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