TMI Blog2014 (1) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the Superintendent was legally authorized to make such notings is not a matter of concern presently - the show-cause notice issued in September 2008 is, prima facie, time-barred – Thus, Pre-deposits waived till the disposal – stay granted. - Appeal No.E/3305/2012 - - - Dated:- 4-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. M.S. Nagraja, Advocate Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules 2004, proposing penalty under Rule 15 of the CENVAT Credit Rules 2004 etc. The demands were confirmed against the party by the original authority and the latter s order has been sustained by the Commissioner(Appeals). 2. The learned counsel for the appellant submits that the entire demand is without jurisdiction inasmuch as the provisions invoked in the show-cause notice are not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005. 3. After considering the submissions, we have found a prima facie case for the appellant mainly on the ground of limitation. It is on record that the appellant disclosed the material facts to the Department on 10/05/2004 and that the Range Officer noted the total accumulated MODVAT credit as available to the party. Whether the Superintendent was legally authorized to make such notings i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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