2007 (8) TMI 356

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..... olicitor General, assisted by Mr. Jaffar Moonis, appears for the respondent Commissioner of Central Excise. 2. This appeal is filed to challenge the order passed by the Custom, Excise and Service Tax Appellate Tribunal, dated 15-2-2007. The appellant is a manufacture of G.I. wire and barbed wire, having its factory at Kanpur. The factory was checked on 13-11-1995 and on noting clandestine remova .....

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..... noweld Industries, reported in 2003 (155) E.L.T. 209. The appellant raised this point in the appeal to the Tribunal. The Tribunal declined to go into this question by holding that this particular point was not raised either before the adjudicating authority or before the Commissioner (Appeals). The Tribunal has also noted that the appellant was taking credit in respect of the inputs and was cleari .....

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..... r. Nigam, Additional Solicitor General, has submitted that the appellant was found to indulging in clandestine removal and that as far as this new particular submission is concerned, the Excise Department has not got an opportunity inasmuch as the point was raised, for the first time, before the Tribunal. He is, however, ready to leave it to the Court to pass appropriate order in case the interest .....

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