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2014 (9) TMI 477 - MADRAS HIGH COURTIrregular use of Cenvat credit - Appellant removed imported capital goods as such and paid excise duty on the capital goods using Cenvat credit - lower authorities found that excise duty was paid using credit wrongly to transfer the same to its sister unit - appellants submitted that the demand was time-barred - Tribunal held claim as time barred - Held that:- Court has scanned the entire order passed by the Appellate Authority and no mention has been made with regard to the said communication dated 6-8-2004. Since no mention has been made in the order passed by the Appellate Authority with regard to communication dated 6-8-2004, this Court is of the view that simply by way of filing return, the Department has had knowledge about the transaction of the respondent. To put it in short, the communication dated 6-8-2004 is very much essential for the purpose of deciding as to whether the show cause notice dated 6-10-2005 is barred by limitation as per actual period of limitation mentioned in Section 11A of the said Act or the appellant is entitled to get extended period of limitation. Therefore for the purpose of deciding the said aspect, the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of Appellate Tribunal. Decided in favour of Revenue.
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