2007 (11) TMI 184

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M.M. Kumar and Ajay Kumar Mittal, JJ. [Order per: M.M. KUMAR, J.] - 1. The revenue has filed the instant appeal under Section35G of the Central Excise Act, 1944 (for brevity, 'the Act'),challenging order dated 6.11.2006, passed by the Customs, Exciseand Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'), claiming that the following questions of law would arise for determination of this Court:- "(i) Whether the respondent was entitled to modvatcredit of S.S. Sheets as Scrap after receipt of required width from the supplier? (ii) Whether the respondent is entitled to benefit of Rule 57-D of clearance of modvatable inputs?. 90 of 2007 (iii) Whether the respondent is entitled to modvat credit on S.S. Sheets whic .....

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..... stine removal of any goods. The Adjudicating Authority vide order-in-original dated 24.11.1999, confirmed the demand, confiscated the seized goods with an option to redeem the goods on payment of redemption fine and also imposed penalty. 3. Feeling aggrieved, the assessee-company preferred an appeal, which was dismissed by the Commissioner (Appeals), vide order dated 19.5.2004, upholding the order of the Adjudicating Authority. The assessee-company then filed further appeal before the Tribunal, which has been allowed vide order dated 6.11.2006, subject matter of present appeal. While referring to the statement of the authorized signatory of the assessee-company, recorded under Section 14 of the Act, the Tribunal has observed as under:- "T .....

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..... aken stock lying on the shop floor and reconciled the same with the book stock, it would have indicated correct position. Further the lower authorities have not adduced any contrary evidence to show that these inputs were not utilized in the manufacture of finished goods. Under the circumstances the demand of the duty on this point is unsustainable. The impugned order to the extent it confirms the demand of duty on short found inputs is set aside. "6". It is seen from the orders of the lower authorities that the penalty imposed on the appellant is a consolidated one for all the infractions. Since, I have allowed the appeal of the appellant partly as indicated in the above paragraphs, the penalty imposed on the appellant also requires reco .....

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