TMI Blog2005 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... application. Be that as it may, we would allow the said application and consider the merits of the appeal. 2. C.M. is, accordingly, disposed of. 3. This is an appeal under Section 35H(1) of the Central Excise Act, 1944 (hereinafter referred to as the Act) is directed against the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal on 28th February, 2003. Rather then refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prerna Metal Industries had bought material from Delhi Aluminium Corporation which was substantial in nature. Once the Revenue is not disputing the receipt of goods under the cover of invoices by the appellants which contained duty paying particulars the Modvat credit cannot be denied to the appellants. As far as the appellants are concerned they have purchased the goods which are dutiable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.D.R. that larger period of limitation will be invokable irrespective of the fact that fraud has not been committed by the appellants. It is evident from the impugned Order that the appellants have not committed any fraud, suppression, or wilful misstatement as the Commissioner has given specific finding that no evidence has been brought on record to suggest active involvement of the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admission of a fact that documents were produced and the Assessee was entitled to the benefit granted to them under the said impugned order. The plea of the Department was that M/s. Prerna Metal Industries had taken the Modvat credit on the basis of fake and bogus invoice. This plea of the Department is in apparent contradiction to the concession given by the Department. It is clear from the bare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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