COMMISSIONER OF CENTRAL EXCISE Vs. SINGHAL STRIPS LTD.

JUDGEMENT

(1.) THIS appeal filed by the Revenue under Section 35G of the Central Excise Act, 1944 (for brevity, "the Act") challenges order dated 13 -4 -2005, passed by the Customs, Excise and Service tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') by claiming that the following substantive question of law would arise for determination of this Court:

(2.) BRIEF facts of the case, as disclosed in the appeal, are that the respondent -assessee is engaged in the manufacturing of Cold Rold Strips and Steel Tubes falling under Chapter Heading Nos. 72.11 & 73.06 of the Schedule to the Central Excise Tariff Act, 1985. The respondent -assessee was also availing the Cenvat credit facility of duty paid on raw material/inputs and capital goods. On 23/24 -11 -2000, the Officers of Central Excise Rohtak Division intercepted a tempo on Delhi -Rohtak Highway, bearing Registration No. HR -46 -A -3040, belonging to the respondent -assessee, which was loaded with steel tubes and pipes. On demand the driver produced original copy of invoice bearing Sr. No. 1714, dated 23 -11 -2000, valued at Rs. 1,02,765/ - involving Central Excise duty of Rs. 16,442/ -, issued by the respondent -assessee. However, the transporter's copy of the invoice was not available.

(3.) ON 5 -1 -2001, the unit of M/s. Bhogal Sales Corporation at Ludhiana, was visited by the officers of the revenue, who had received the consignment of CR. Strips weighing 5.210 MT valued at Rs. 1,02,403/ - without payment of Central Excise duty amounting to Rs. 16,348/ - from the respondent -assessee. The consignment was seized by the officers of the revenue. Subsequently, show cause notices were issued to the respondent -assessee as well as M/s. Om Steel Industries and M/s. Bhogal Sales Corporation, proposing the following actions against them: