TMI Blog2013 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent had not filed RT-12 return. Show Cause Notice was issued on 20.06.2008. It is beyond the period of limitation demand raised need to be set aside - in favour of assessee. - E/1490, 1491/2010 - - - Dated:- 23-1-2013 - Mr.M.V. Ravindran, J. For Revenue: Shri S.K. Mall, Addl.Commissioner (A.R.). Per: M.V. Ravindran: These appeals are filed by the Revenue agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority set aside the demand confirmed by the adjudicating authority on the ground that the respondent had not availed credit on the basis of fraudulent documents, based upon the evidence produced during the enquiry. He has also recorded that the evidence produced, prima facie, established the genuineness of the transaction. Aggrieved by such order, Revenue is before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent-assessee took CENVAT Credit of Rs.4,45,306/-. It is also to be noted that there is no adverse finding indicating that the respondent had not filed RT-12 return. Show Cause Notice was issued on 20.06.2008. It is beyond the period of limitation as held by Hon'ble High Court of Gujarat in the case of Prayagraj Dyeing Printing Mills Pvt.Ltd. Ors (supra), wherein identical facts were in issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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