TMI Blog2015 (8) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... ge regarding sending of capital goods to the job worker - Held that:- the Commissioner (Appeals) in the impugned order has not considered the limitation aspect and allowed the appeal in favour of the respondent only on merits. Since the limitation aspect has not been dealt with by the Commissioner (Appeals) and the respondent has not filed any cross objection as per the requirement of section 35B(4) of the Central Excise Act 1944, the matter should be remanded to the Commissioner (Appeals) for considering the limitation aspect involved in the present case. - Appeal allowed by way of remand - E/60179/2013 EX. [SM] - FINAL ORDER NO.54064/2015 - Dated:- 27-8-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been fulfilled by the appellant in as much as the capital goods removed for job work have not been received back within 180 days from the date of its removal from the factory, and thus, appellant is statutorily required to reverse an amount equivalent to cenvat credit taken on such capital goods. 3. Shri S. Sunil, the ld. Advocate for the respondent reiterates the findings recorded in the impugned order. He further submits that the show cause proceedings initiated by the Central Excise Department are barred by limitation of time. According to him, the fact of sending the goods on job work basis to the adjacent factory of the respondent was known to the Department in the month of March, 1998 through the letter dated 25th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of knowledge regarding sending of capital goods to the job worker. On perusal of the records, I find that the Commissioner (Appeals) in the impugned order has not considered the limitation aspect and allowed the appeal in favour of the respondent only on merits. Since the limitation aspect has not been dealt with by the Commissioner (Appeals) and the respondent has not filed any cross objection as per the requirement of section 35 B (4) of the Central Excise Act 1944, the matter should be remanded to the Commissioner (Appeals) for considering the limitation aspect involved in the present case. 7. Therefore, the matter is remanded to the Commissioner (Appeals) for examining the issue of limitation as to whether the show cause notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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