SANJAY ALLOYS PRIVATE LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed against the OIA No. 13/2004 dated 12.02.2004 passed by the Commissioner of Customs and Central Excise (Appeals), Guntur.

(2.) THE appellants availed modvat credit in respect of the inputs received by them. However, Revenue proceeded against the appellants on the ground that the invoices were defective for various reasons. Against the original order dated 25.09.1995 ordering reversal of modvat credit of Rs. 3,72,934/ -; allowing credit of Rs. 1,07,007/ - and imposing penalty of Rs. 25,000/ -, the appellant appealed to the Commissioner (Appeals). The Commissioner (Appeals), vide his order dated 24.10.1996 set aside the order dated 25.09.1995 with a direction to decide the case afresh. Consequent to the above OIA, the original authority passed de novo order No. 70/1999 dated 30.11.1999 dropping the proceedings against the appellants. Revenue was aggrieved with the above order dropping the proceedings. Hence an appeal was filed with the Commissioner(Appeals). The Commissioner(Appeals) passed the impugned order setting aside the order of the Adjudicating Authority and allowing the appeal of the department. The appellants are highly aggrieved over the impugned order. Hence, they have come before this Tribunal for relief.

(3.) SHRI Madhava Murthy, the learned Consultant, appeared on behalf of the appellants and Shri R.K. Singla, the learned JCDR, for the Revenue. The learned Advocate urged the following points: