2014 (5) TMI 454

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..... ommissioner (Appeals) set aside the order of adjudication on the premise that the show-cause notice issued to the respondent is barred by limitation. 2. Brief facts of the case are that the respondent was having two units at Jalgaon and is manufacturer of travel goods namely soft and moulded luggages. As the respondent has stopped the manufacturing activity at Unit No. 1, the unutilized credit ly .....

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..... lf of the respondent contended that the fact of availing of CENVAT credit of Unit No. 2 was brought to the notice of the department on 01.08.2000 and the show-cause notice came to be issued on 03.09.2001 which is barred by limitation. It is further contended that there is no bar of transfer of un-utilised credit to Unit No. 2 although there is no stock of inputs or finished goods in Unit NO. 1 at .....

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