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2016 (3) TMI 987 - AT - CustomsPeriod of limitation - No fraud or suppression or wilful mis-statement - Held that - bill of entry as per annexure to the show cause notice was filed on 6.12.1994 and the show cause notice was issued on 26.3.1999 which is clearly barred by limitation as no fraud or suppression or wilful concealment has been alleged in the show cause notice. Availment of Modvat credit - Transferor of advance licence - Import duty cannot be confirmed and demanded from the transferor who is not the importer - Appellant failed to produce documentary evidence to prove that they did not avail modvat credit on inputs - Held that - the case is covered by the judgment of this Tribunal in the case of Sunbeam Garments Pvt. Ltd. vs. CC Kandla 2013 (5) TMI 382 - CESTAT AHMEDABAD in which the judgment of the Hon ble Supreme Court in the case of CC vs. Auto Ignition Ltd. 2008 (4) TMI 43 - SUPREME COURT has been relied on wherein the onus to prove that the assessee has availed of the modvat credit was on the Revenue and the Revenue has failed to discharge that onus and therefore the impugned order is liable to be set aside. - Decided in favour of appellant with consequential relief
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