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TMI Blog2014 (3) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ‘with intent to evade duty’ was satisfied. This finding was set aside by the Commissioner (Appeals). However, the order of the AO has been upheld by the Tribunal. - Tribunal has recorded a finding that the impugned goods were not transported by the Assessee through the vehicles claimed by him. There is no illegality in the finding. - it cannot be said that the requirement of the ingredient ‘wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued on 24-5-2004 to show cause as to why the Modvat/Cenvat credit of ₹ 1,58,224/- be not reversed and penalty be imposed. 4. The Assessee filed its reply. The AO by his order dated 31-7-2006, Confirmed the notice and disallowed the Modvat/Cenvat credit of ₹ 1,58,224/-; Ordered the credit to be recovered along with interest under Section 11AB of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard counsel for the Assessee. [* * *] 8. The appeal was admitted on 9-12-2011 on the following questions of law : 1. Whether the Tribunal, without considering the finding recorded on the issue of limitation under Section 11 of the Central Excise Act, 1944, was justified in setting aside the order dated 31-10-2006 passed by the Commissioner (Appeals), Raipur, in Appeal No. 107/RPR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside by the Commissioner (Appeals). However, the order of the AO has been upheld by the Tribunal. 10. The Tribunal has recorded a finding that the impugned goods were not transported by the Assessee through the vehicles claimed by him. There is no illegality in the finding. 11. In view of the finding, it cannot be said that the requirement of the ingredient with intent to evade duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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