TMI Blog2010 (8) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... o be confirmed - order set-aside and remand the matter to Commissioner for taking up the adjudication of the show cause notices together for fixing the liability for both the appellants accordingly - E/1521, 1522 and 1627/2008 - A/1269-1271/2010-WZB/AHD - Dated:- 19-8-2010 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, REPRESENTED BY : Shri P.V. Seth, Advocate, for the Appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit on31-7-2006with Shri Shivkumar as one of the Directors. The demand was raised against M/s. Santram Metals Alloys Pvt. Limited for the period11-9-2004to17-11-2004, proposing to deny the cenvat credit on the ground that the inputs actually not reached to the appellant s factory. For the above proposition, various evidences were relied upon in the notice. It may be noticed here that M/s. Sant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate submits that this is not a case where a running unit has been sold or transfer to a subsequent unit. The earlier proprietary concern was closed and subsequently a company was constituted under the law. As such, he submits that when the company itself took birth on31-7-2006, they cannot be held responsible for the lapses on the part of the previous proprietary unit. 4. In any case, submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that period involved in the present appeal is11-9-2004to17-11-2006. The show cause notice issued to M/s. Omkar Metals Alloys for the period prior to30-8-2006i.e. when M/s. Santram Metals Alloys Pvt. Limited came into existence. 6. In view of the above observations, we set-aside the impugned order and remand the matter to Commissioner for taking up the adjudication of the show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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