TMI Blog2013 (10) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... whether customs duty is demandable on damaged plant & machinery parts, equipments, etc. does not arise for consideration inasmuch as the Tribunal found that the demand of duty in respect of those capital goods on which no Modvat credit was availed by the respondent after verifying from the record, was dropped. Whether summary disposal by the Appellate Authority without going into the merit of the case could be considered a proper and legal order – Held that:- The Tribunal, after going into the merits of the matter, had found that the appeal was dismissed after finding that the Adjudicating Authority has considered all the issues, and that the Revenue was raising vague pleas before the Appellate Authority. The findings of the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-7-1997 and 24-1-1997, for recovery/reversal of Modvat credit amounting to Rs. 69,15,016/- and Rs. 95,04,020/- respectively. The Assistant Commissioner, Central Excise Div. III, Ghaziabad, dropped the demand to the tune of Rs. 66,37,590/- and 86,49,445.86. 4. The Department filed the appeals on the ground that the Adjudicating Authority has worked out the amount of Modvat credit on the basis of insurance claim filed by the respondent, without mentioning as to the admissibility/correctness of the same; the Adjudicating Authority had accepted the case of respondent on hypothetical submission, instead of checking out authenticity of the demand, and that no effort was made by the Adjudicating Authority to ascertain whether the materials were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of final products and accordingly duty involved on such inputs liable to be recovered, does not arise for consideration inasmuch as the Tribunal found that the demand of duty in respect of those capital goods on which no Modvat credit was availed by the respondent after verifying from the record, was dropped. On the question No. (b), we find that the Tribunal, after going into the merits of the matter, had found that the appeal was dismissed after finding that the Adjudicating Authority has considered all the issues, and that the Revenue was raising vague pleas before the Appellate Authority. 8. The findings of the Adjudicating Authority as affirmed by the Appellate Authority and the Tribunal that the part of demand of duty in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
