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2014 (8) TMI 327 - CESTAT MUMBAIBenefit of modvat credit - Tribunal has remanded the matter back to the adjudicating authority with a direction to re-quantify the duty for a period of six months after allowing the benefit of modvat credit - Held that:- The fact that show-cause notice has been issued on 09.07.1998 can be verified from the first page and the last page of the show-cause notice itself. Therefore, it is very strange and also not understandable how the Revenue has come to the conclusion that the show-cause has been issued on 19.06.1998. Therefore, the ground taken by the Revenue to file the appeal is totally frivolous and on this ground itself the demand is not sustainable. I further find that in the remand proceedings, there was a clear-cut direction to the adjudicating authority to re-quantify the duty for a period of six months prior to the date of show-cause notice after allowing the benefit of modvat credit. The Tribunal's order has been accepted by the Revenue as no appeal has been filed by the Revenue against the said order. Therefore, the question of demanding differential duty for which the respondent has not shown any proof, is not sustainable because the issue has become final in the earlier round of litigation, hence the appeal filed by the Revenue has no merit - Decided against Revenue.
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