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2013 (8) TMI 307 - AT - Central ExciseLimitation - Respondents are engaged in manufacture of CTD Bar, MS Angle, MS Channel, MS Round, MS Square etc - Sale of Roll scrap, a capital goods are cleared as, waste and scrap assessee is required to pay duty on transaction value under Rule 3 (5A) of the Cenvat Credit Rules - A Show Cause Notice dated 23.03.2009 was issued to the respondents demanding duty – Held that:- Audit team visited M/s. Ramesh Industries, Raipur a sister concerned of the Appellant unit and they had knowledge of this facts right from the date of Audit in M/s. Ramesh industries, Raipur i.e. from 2006, but the department failed to make any investigation against appellants unit – Appeal of revenue rejected – Decided against the Revenue.
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