TMI Blog2016 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... that would attract penalty and interest is a finding rendered without adverting to the important contention raised before us, namely, whether the provision in question, as amended, is clarificatory and, therefore, would apply irrespective of the date of clearance or availment of the cenvat credit or will it have prospective operation, namely, from the date of its introduction. That ought to be considered - without this order being treated as a precedent for future cases, the impugned demand can be and is accordingly quashed and set aside. However, the Show Cause Notice is kept alive for adjudication. Petition allowed - decided in favor of petitioner. - Writ Petition No. 10788 of 2015 - - - Dated:- 13-12-2016 - S. C. Dharmadhikari And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re manufacturing and clearing excisable final products on payment of applicable excise duty. They were duly maintaining all the records and accounts. Those were filed at the time of clearance. 5. The petitioners purchased duty paid inputs/raw materials from outside suppliers for the purpose of manufacturing final products. They received such inputs under the cover of appropriate duty paying documents, as required by Rule 7(1) of the Cenvat Credit Rules, 2002 (for short, the CC Rules ). They availed cenvat credit of excise duty paid on the inputs received in their factory in terms of Rule 3(1) read with Rule 3(3) of the CC Rules. They have maintained proper cenvat register/account for the inputs so received and the cenvat credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that both appeals were dismissed on the ground of limitation/time barred. The petitioners accept the fact that their appeals to the said authorities were barred by limitation, but they are not estopped in law from questioning the Original Order. Particularly Mr. Sridharan submits that this can be done in the facts of the present case where the said order passed on the Show Cause Notice by the Adjudicating Authority fails to take note of an important contention and that is, that the Cenvat Credit Rules were amended by Notification No.13/2003, dated 132003. Rule 7 of the CC Rules which hitherto employed the word Purchased was substituted by inserting the word Procured . The question is, whether during the period of availment of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addressed. We have perused carefully the findings in the order passed on 29-1-2008 from running pages 93 to 95 (internal pages 6 to 8). However, there is no discussion on this aspect, though squarely raised. 11. In the light of the above, we are of the opinion that in the facts and circumstances of the present case and without this order being treated as a precedent for future cases, the impugned demand can be and is accordingly quashed and set aside. However, the Show Cause Notice is kept alive for adjudication. The petitioners shall appear before the Adjudicating Authority on 22-12-2016. The Adjudicating Authority, if the petitioners so appear, shall hear the matter again and pass a fresh order. While passing the fresh order on the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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