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2013 (4) TMI 562 - CESTAT, AHMEDABADAssessee availed benefit of Notification No. 5/98-C.E. - Revenue Authorities were of the view that the benefit of said Notification is available only when he does not avail credit of duty paid on manufactured products. - appellate authority noticed that there were two registered unit situated in the same factory premises and was manufacturing finished products one of which was availing the benefit of Modvat credit, while another unit was claiming exemption. Accordingly demand of duty, interest & penalties arise. First appellate authority set aside the Order-in-Original on merits as well as limitation. Revenue file an appeal. Held that – None appeared on behalf of assessee. After interpretation of notification we confirm the demand against the appellant. However, the same is required to be re-quantified after extending the benefit of Modvat credit. The benefit of cum-duty price is also to be extended and demand is required to be re-calculated. Appeal is disposed of accordingly”. The department chose to issue show cause notice on 15-4-2003 by invoking the extended period of limitation and demanded duty for the period from June, 1998 to March, 2000. We find that the findings recorded by first appellate authority as regards limitation are uncontroverted. Accordingly, we find that the impugned order is liable to be upheld as it is correct and legal on the ground of limitation hence the Revenue’s appeal is rejected.
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