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Commissioners of Central Excise, Customs and Service Tax-Daman Versus Ravasco Transmission & Packing Pvt Ltd

2015 (10) TMI 1142 - CESTAT AHMEDABAD

Denial of CENVAT Credit - credit on CVD debited from DEPB scrips - Held that:- It is a selective nature of audit and cannot be established the knowledge of the Department. On perusal of the impugned order, I find that the Respondent had filed the mon .....

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here is a detailed finding on this issue in the order of the Commissioner (Appeals). - No Reason to interfere of the order of the Commissioner (Appeals) - Appeal disposed of. - Appeal No : E/1592/2010, (Application No : E/Cross/2/2011) - Order No. A/ .....

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uty was set-aside as time barred. None appears on behalf of the Respondent. 2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, I find that, the Respondent availed CENVAT credit of CVD debited from DE .....

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DEPB scrips is not admissible as per amendment in Foreign Trade Policy w.e.f. 01-09-2004. The Commissioner (Appeals) set-aside the impugned order, as the demand of duty is barred by limitation. 3. The Learned Authorised Representative for the Revenue .....

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by the audit party. It is a selective nature of audit and cannot be established the knowledge of the Department. On perusal of the impugned order, I find that the Respondent had filed the monthly returns for the months of June, 2004 and July, 2004 u .....

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he Commissioner (Appeals). The relevant portion of the impugned order is reproduced below:- In view of the aforesaid several decisions of Hon ble Tribunal on the same issue and the law laid down by Hon ble Supreme Court regarding non-invocation of ex .....

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of June, 2004 and July. 2004. The accounts of the unit for the period December, 2001 to January, 2007 were audited under EA-2000 Audit in January, 2007 as evident from the endorsement by Shri Gopal Singh Meena, Superintendent, Central Excise dated 24 .....

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