TMI Blog2015 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... ords 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 records and needs rectific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Advocate) For the Respondent : Shri J Nagori (Authorised Representative) ORDER Per : Mr. H.K.Thakur, These ROM applications have been filed by the applicants with respect to Order No A/11506-11515/2014 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of exemption Notification is held to be not admissible to the applicants still Cenvat Credit will be admissible to the applicants. It was also brought to the notice of the Bench that this plea was specifically taken up by the appellant M/s Sun Textile Engineers as per Ground 15(t) of the Grounds of Appeal. That no findings have been given by the Bench on this aspect while passing the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of them have ever approached the Revenue to seek any opinion that there is confusion in the interpretation of the relevant entries of exemption notifications. Accordingly, extended period has been rightly invoked in these proceedings by the lower authorities. 6. In view of the above, there is no error apparent from the case records so far as application of the extended period is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the matter is remanded back to the 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. Needless to say that Adjudicating Authority shall give opportunity of personal hearing to the applicants before deciding the issue in de-novo proceedings. After doing the needful, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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