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2020 (3) TMI 1376 - CESTAT NEW DELHICENVAT Credit - input services - outdoor catering services - period pertains to 2009 to March, 2011 - non-production of records - appellant is an appeal against the impugned orders only on the ground that as the period pertains to 2009 to March, 2011 and now it is not possible for the appellant to produce those records as those records are not available with the appellant - HELD THAT:- Reliance is placed by the ld. Counsel in the decision of RELIANCE INDUSTRIES LTD. VERSUS UNION OF INDIA [2020 (1) TMI 283 - BOMBAY HIGH COURT] is not applicable to the facts of this case as in the said case the decision is with regard to adjudication to be done within one year from the amendment in Section 28 of the Customs Act, 1962 w.e.f. 29.03.2018. There is no such amendment in the Central Excise Act. Therefore, the said reliance is not applicable to the facts of the case. Further, in normal course of business, an assessee is required to maintain their record for five years normally, but in case litigation is going on, the litigants are required to keep the records of the said period till litigation ends. In that circumstances, the plea taken by the appellant that the records pertains to more than five years, therefore, they are not able to produce the record. The said contention of the Ld. Counsel is not acceptable. Appeal dismissed - decided against appellant.
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