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2018 (10) TMI 1275 - AT - Central ExciseReversal of CENVAT Credit in terms of Rule 6(3A)(b)(iii) of the CENVAT Credit Rules, 2004 - no speaking order has been passed - suppression of facts - time limitation - Held that:- There is force in the contention of the appellant that most of the demand is time-barred as there was no suppression of fact on the part of the appellant with intention to evade tax. Further, the appellants have been giving intimation from time to time regarding reversal of CENVAT Credit as per CCR, 2004 but the Commissioner (A) has not given any findings in these two appeals with regard to the issue involved. The appeals need to be remanded back to the Commissioner (A) with a direction to give specific findings on merit as well as on limitation - Appeals are allowed by way of remand to the Commissioner (A) to dispose of the appeal within a period of 02 months.
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