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2016 (3) TMI 132 - CESTAT AHMEDABAD

2016 (3) TMI 132 - CESTAT AHMEDABAD - TMI - CENVAT credit on the basis of in-genuine documents - demand barred by limitation - Held that:- Hon’ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. Vs. Union of India ( 2013 (5) TMI 705 - GUJARAT HIGH COURT ) on the identical situation held that the demand as barred by limitation. In the present case, the submission of the appellants as revealed from the adjudication order, was not considered by the Commissioner (Appeal .....

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MR.P.K. DAS, Heard both sides and perused the case records. 2. The Learned Advocate on behalf of the appellants contested the demand of duty of ₹ 1,16,983.00 alongwith interest and penalty for the month of February 2005, mainly on limitation. The appellants were engaged in the manufacture of Processed Fabrics classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. It is revealed from the annexure to show cause notice dated 22.01.2010 that the appellant availed .....

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the Registration Certification of Shree Laxmi Trading Co. For the proper appreciation of the case, the relevant portion of the adjudication order is reproduced below:- They have again submitted that for their satisfaction they have obtained copy of Central Excise Registration Certificate issued by your department in the case of M/s. Shree Laxmi Trading Co. 1. In their defence the assessee have relied on order No. A/1167-1179/2002-NB, dated 29.11.2002 in case of R. S.Industries V/s. Commissioner .....

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