2009 (11) TMI 68

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..... also took note of the fact that the consignor M/s Northern Industrial Corporation who had issued invoices did not even produced any GR or lorry receipt in support of the claim of having dispatched the goods and it was found to be a common practice for the trucks to use the fake number plates. In respect of two invoices issued by M/s Northern Industrial Corporation to M/s Avtar Foundry and Worksho .....

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..... ement should be reported in the Digest? M.M.KUMAR, J. The dealer-appellant has approached this Court by filing the instant appeal under Section 35 G of the Central Excise Act, 1944 (for brevity 'the Act') against the order dated 30.9.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The Tribunal has recorded a categorical finding t .....

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..... d that the cenvate credit has been rightly denied and equal amount of penalty on the appellant company under Section 11 AC of the Act was also upheld. Having heard the learned counsel we find that there are pure findings of fact and false claim of cenvate credit was made by the dealer appellant. The order of the authorities below and the Tribunal do not suffer from any legal infirmity. No subst .....

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