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

2016 (7) TMI 1136 - CESTAT AHMEDABAD

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 .....

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ARAT HIGH COURT ). Therefore, the said finding of the Ld Commissioner (Appeals) cannot be sustained. In the result, the impugned order is set aside and the matter is remanded to the Ld Commissioner (Appeals) for deciding the issue afresh on merit. Ne .....

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P.M. 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/200 .....

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alling under CH 39 of CETA 1985. A Show Cause cum Demand Notice was issued to the appellant for recovery of duty of ₹ 11,29,669/- on Printed PVC Films cleared during the period from 24.6.1999 to 29.3.2000 alleging that the process carried out b .....

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ion. 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 .....

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mitation. It is his contention that the said finding is an erroneous interpretation of Section 11A of CEA 1944 being contrary to the judgment of Hon ble Gujarat High Court in the case of CCE, Surat-I Vs. Neminath Fabrics Pvt Ltd 2010(256)ELT.369(Guj) .....

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