COMMISSIONER CENTRAL EXCISE Vs. SARVPRIYA INDUSTRIES LTD

JUDGEMENT

(1.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short, "the Act") against the order dated 15.4.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") proposing to raise the following substantial question of law:

(2.) The assessee is engaged in the manufacture of motor seat parts. As a result of search operation on 20.12.2001, there was allegation of illegal utilization of credit on AED (T) on the basis of invoices referred to in the show cause notice dated 14.12.2005. After considering the stand of the assessee, the original authority vide order dated 31.7.2006 confirmed the demand of duty and also imposed penalty. The said order was affirmed by the Commissioner (Appeals) vide order dated 18.4.2007. On further appeal, the demand of duty of Rs. 80,493/- was upheld but penalty was set aside by the Tribunal with the following finding:

(3.) We have heard learned Counsel for the parties.