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2018 (11) TMI 1448 - AT - Central ExciseCENVAT Credit - job work undertaken in terms of Rule 4(5)(a) of the CCR, 2004 - case of appellant is that the duty on the goods manufactured on job work basis is an exception in terms of Rule 4(6) ibid - extended period of limitation. Held that:- The remand Order of the Commissioner (Appeals) requires no interference. The impugned Order is also sustained on the issue of larger period for the reasons given by the lower authorities and also since the communication is indirect, by the principal manufacturer and not by the assessee. There is a possibility of the adjudicating authority being influenced by the findings of the Commissioner (Appeals) which appears to be contrary to the pleadings inasmuch, the plea of the appellant is that its case is covered by the exception as per Rule 4(6) - the finding of the Commissioner (Appeals) on this requires setting aside and the adjudicating authority shall pass a fresh Order on these pleadings of the appellant as well - appeal allowed in part.
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