2007 (2) TMI 223

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..... application, delay of 337 days in refilling the appeal is condoned. C.E.A. No. 75 of 2006 2. The Revenue has approached this Court by filing the present appeal under Section 35G of the Central Excise Act, 1944 against the order dated 16-7-2004 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') by seeking to raise the following substantial que .....

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..... 98. The Modvat credit was claimed by the subsequent buyers with regard to additional custom duty leviable under Section 3 of the Customs Tariff Act. It is not disputed before us that during the period in question when the transactions took place, availing of Modvat credit on additional custom duty was not treated as an offence chargeable to penalty. It was only vide amendment dated 14-7-1999 that .....

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