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Commissioners of Central Excise Customs and Service Tax Versus Caprihans (i) Ltd.

Recovery of duty on Printed PVC Films - period of limitation - Held that:- Commissioner (Appeals) has allowed the appeal filed by the Respondent only on the ground of limitation, without recording any findings on the merit of the case. The reasoning recorded by the Ld Commissioner (Appeals) in the impugned order while holding the demand notice barred by limitation, is contrary to the principles laid down by the Hon’ble Gujarat High Court in Neminath Fabrics Pvt Ltd s case (2010 (4)631 - GUJARAT .....

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Saleem, Hon ble Member (Technical) For the Assessee : Shri Anand Nainawati, Advocate For the Revenue : Shri N Satwani, Authorised Representative ORDER Per Dr D. M. Misra This is an appeal filed by the Revenue against OIA No AS/335-337/Daman/2005 dt 6.10.2005 passed by the Commissioner of Central Excise (Appeals) Daman. 2. Heard both sides and perused the records. 3. The brief facts of the case are that the appellant s are engaged in the manufacture of Rigid/Flexible and Printed PVC Films fallin .....

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The Ld Commissioner (Appeals), allowed their appeal on the ground of limitation only without examination of the issue on merit. 4. The Ld AR for the Revenue submits that the Ld. Commissioner (Appeal) has erred in observing that after issuance of the show cause notice on 12.10.2010, within six months from the seizure of the goods, the subsequent show cause notice issued on 25.3.2004, demanding duty for the clearances from 24.6.1999 to 29.3.2000 i.e., after more than three years, barred by limitat .....

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