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TMI Blog2015 (7) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed that the judgment VERA LABORATORIES LTD. VERSUS COMMISSIONER OF C. EX., VISAKHAPATNAM [ 2004 (11) TMI 366 - CESTAT, BANGALORE] , wherein, as a matter of fact, which is the subject matter of the present appeal, was followed. It is found that the facts of the case on hand were taken into consideration and we do not find any distinction. In the absence of a specific question raised with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n allowing the appellant to take modvat credit on forged/fabricated documents/Bills of Entries under Rules 57A and 57G of Central Excise Rules, 1944? The brief facts of the case are that the 1st respondent company is a manufacturer of drugs and for the purpose of manufacture it has imported certain raw materials by engaging Customs House Agent (CHA) at Chennai. The Customs House Agent was alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Ms. P. Sarada, learned Standing Counsel for Customs and Central Excise appearing on behalf of the appellant and Sri Tejprakash Toshniwal, learned counsel for the 1st respondent assessee. The learned standing counsel, while drawing our attention to the Order-in-Original particularly paragraph No. 6(iii), submits that as a matter of fact, the officials found that the amounts made available by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hetero Drugs Limited. This aspect of the matter is not specifically denied in the order-in-original itself and at any rate the last fact finding authority i.e. the Tribunal had categorically found that the respondents had, in fact, discharged the duty liability. The learned counsel also points out that the Tribunal had also allowed the appeal on the ground that it is barred by limitation. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by the learned Standing Counsel for the Department, the impugned final order cannot be interfered with. We also notice that the Tribunal allowed the appeal of the respondents both on facts and on the ground of limitation. In the present appeal, there is no challenge with respect to the aspect of limitation. From the above analysis, the appeal is devoid of merits and dismissed. No orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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