IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 C.E.Appeal.No. 24 of 2005() --------------------------- AGAINST THE ORDER DATED 01/02/2005 IN ORDER.NO.179/2005 IN A.NO..E/785/2002 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT -------------------------- THE COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT COMMISSIONERATE, CALICUT. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.UTILITY ALLOYS (P) LTD., UNIT-II, 10/247, MARUTHACODE, AKATHETHARA, PALAKKAD, KERALA. BY ADV. SRI.M.P.HARIKUMAR SMT.MAIMOONA BADSHA THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... C.E.Appeal No.24 of 2005 .................................................................... Dated this the 28th day of January, 2008. JUDGMENT C.N.Ramachandran Nair, J. This appeal filed by the Commissioner of Excise is against the order of the Tribunal cancelling demand of duty raised against the respondent for irregular claim of modvat credit. We find that the Tribunal has cancelled the demand because the claim is solely based on driver's statement. It is seen that the department has not even recorded the statement of the purchaser after the truck driver gave statement that the respondent's sale was to a local party within the State. We do not find any question of law arising from the order of the Tribunal because the Tribunal found that the demand is not tenable for want of evidence. The appeal is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms