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M/s. Coastal Agro Industries Ltd. Versus CCE, Guntur

2016 (7) TMI 629 - CESTAT HYDERABAD

Denial of credit availed on TMT Rebar Coils, TMT Rebar and cement - time barred demand - Held that:- It is seen that the period involved is July 2009. The show-cause notice is dated 01/04/2013, which is beyond the normal period. From the records, as .....

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t to suppression. Further the show-cause notice relies upon ER-1 returns filed by appellant. This again established, that appellant disclosed necessary details in ER-1 returns. All these prove that appellant is not guilty of suppression. Therefore th .....

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. Commissioner(AR) for the respondent ORDER The appellant is aggrieved by the denial of credit availed on TMT Rebar Coils, TMT Rebar and cement. 2. The appellants are engaged in the manufacture of straw boards and Paper & paper boards and are ava .....

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/2013 was issued to appellant. After due process of law, the original authority confirmed the demand (Rs.2,60,937/-) along with interest and imposed equal amount of penalty. 3. Being aggrieved the appellant filed appeal before the Commissioner(Appeal .....

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s absence. Therefore this case was taken up for disposal after perusal of written submission of appellant and arguments advanced by learned AR Shri Chatursingh. 4. The main ground put forward by appellant challenging the impugned order is that the de .....

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rior to 07/07/2009, credit was admissible on the impugned items and appellant was under bona fide belief that credit is admissible. The invoices pertain to 2008, though the credit was availed in 2009. That appellant has not suppressed any facts. That .....

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after 07/07/2009, the credit on cement and structural items are not admissible. 6. On consideration of the submissions made, it is seen that the period involved is July 2009. The show-cause notice is dated 01/04/2013, which is beyond the normal perio .....

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