TMI Blog2017 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... f Excise (Goods of Special Importance) Act, 1957? Held that: - There is specific provision that the CENVAT credit availed on Additional Duties of Excise (Textile and Textile Articles) can be utilised only for the discharge of duty liability under the said Additional Duties of Excise (Textile and Textile Articles) - the utilisation of CENVAT credit availed of Additional Duties of Excise (Textil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicial) Shri Prasad Paranjape, Advocate for the appellant Shri A B Kulgod, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: SB/35/M-IV/10 dated 22/04/210 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I. 2. Heard both the sides and perused the records. The issue that falls for consideration is wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Batliboi Company Ltd v. Collector of Central Excise, Surat 2000 17 STR 411 (Tribunal) for the proposition that once availment of CENVAT credit is recorded in the CENVAT register and the same is filed with the authorities there cannot be any allegation of suppression of fats. 4. Learned Authorised Representative reiterates the findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Special Importance) is incorrect and unacceptable in law. 6. As regards the claim of the appellant that the show cause notice issued to appellant is beyond the period of limitation as the CENVAT credit was availed in 2003 to 09/07/2004 and the show cause notice is dated 12/03/2008, I find that the adjudicating authority as well as the first appellate authority has not considered this submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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