2009 (5) TMI 712

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..... cate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal on the following grounds : (i)      It was on record that the rejected inputs in question were deducted from their Raw Material Register as well as RG 23A Part I without observing C.Ex. formalities. (ii)    As there was no evidence collec .....

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..... e defective and are not removed from the factory. Against this finding, the Revenue did not produce any evidence to show that the inputs on which credit has been availed were cleared without payment of duty. In the absence of such evidence, we find no infirmity in the impugned order and the appeal is dismissed. (Dictated and pronounced in the open Court)
Case laws, Decisions, Judgements, Orde .....

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