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2015 (3) TMI 1095 - CESTAT AHMEDABAD

2015 (3) TMI 1095 - CESTAT AHMEDABAD - TMI - Rectification of mistake - Intention to evade payment of duty - Held that:- There is no error apparent from the case records so far as application of the extended period is concerned. Therefore, ROMs filed by the applicants to this extent are not sustainable - benefits of Cenvat Credit is admissible to them it is observed that this ground was taken up by the applicants in the Grounds of appeal and no orders were passed by this Bench. There is, thus, a .....

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e Adjudicating authority. The applicants should produce the required duty paying documents to the Adjudicating authority in order to claim the Cenvat Credit during the relevant period. - Rectification done. - Application No.: E/ROM/16129,16170-16172,16450,16452/2014 In Appeal No.: E/658,656,660/2011, E/1061,1062,1154/2010 - ORDER No. M/10680-10685/2015 - Dated:- 19-3-2015 - Mr. P.K. Das, Member (Judicial) And Mr. H.K. Thakur, Member (Technical) For the Petitioner : Shri Uday Joshi (Learned Advoc .....

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der dated 21.8.2014 was passed, several judgements were relied upon by the appellants alongwith other documentary evidence. That there was no intention to evade payment of duty, therefore, extended period was not applicable. It was, their case that no specific findings have been given by this Bench considering the judgements relied upon by the applicants and there is thus a mistake apparent from the face of the records. 3. It was also argued that as per Ground 3(e) of the ROM application of M/s .....

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5. So far as the aspects of applicability of extended period is concerned, it is observed from our order dtd 21.8.2014 that in Para 9 of the order, the Bench has perused all the case records in these appeals and after considering all the submissions made by applicants following observations have been given to hold that extended period is applicable in these proceeding. So far as invocation of extended period is concerned, it has been rightly argued by the learned AR that a washing machine has b .....

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