Customs, Excise and Gold Tribunal - Delhi
Suraj Lamps And Industries Pvt. Ltd. vs Commissioner Of C. Ex. on 21 October, 2003
Equivalent citations: 2004(163)ELT377(TRI-DEL)
ORDER P.G. Chacko, Member (J)
1. An amount of duty of Rs. 1,61,866/- and an amount of penalty of Rs. 7,500/- are involved in this case. The period involved is February and March, 1994. The lower authorities have denied Modvat credit to the aforesaid extent of over Rs. 1.6 lakh to the appellants on the ground that the relevant invoices had been issued by a non-existent firm. The finding of the authorities that M/s. Rama Steel Trader, the firm which had issued the relevant invoices, was not in existence has been recorded on the basis, of the fact that a notice issued to that party by the department had returned, with the postal endorsement that the addressee did not exist at the address shown on the postal article. Apparently, the above finding is not based on any independent evidence. Prima facie, the appellants have a strong case. Waiver of pre-deposit and stay of recovery are, therefore, granted in respect of the duty and penalty amounts. The appeal is posted to 12-12-2003 for hearing.