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M/s Bhagyarekha Engineers Pvt Ltd., M/s Accurate Trans Heat Pvt Ltd., M/s Shridhar Engineering, M/s Sun Textile Engineers And M/s Texfab Engineers (i) Pvt Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Surat-I

2015 (3) TMI 1095 - CESTAT AHMEDABAD

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 mistake apparent from the face of the record .....

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ld 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 Advocate) & Shri Mihir Pathak (Learned Advocat .....

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ments 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 Sun Textile Engineers even if the benefit of .....

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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 been cleared in the guise of a drying machine. .....

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