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Rajguru Synthetics (I) Pvt Ltd Versus Commissioner of Central Excise, Mumbai–IV

2017 (5) TMI 810 - CESTAT MUMBAI

Utilization of CENVAT credit - whether the appellant having availed credit of duty paid under Additional Duties of Excise (Textile & Textile Articles) Act, 1978 during the period April 2003 to 09/07/2004 utilised the same for payment of duty leviable under Additional Duties of 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 disc .....

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ply brushed aside the grounds raised by the appellant - the adjudicating authority should be given an opportunity to consider the grounds of limitation in its correct perspective. - The matter back to the adjudicating authority to come to a conclusion on the limited point of limitation raised by the appellant, after following the principles of natural justice - appeal allowed by way of remand. - E/1003/2010 - A/86875/17/SMB - Dated:- 13-4-2017 - Shri M V Ravindran, Member (Judicial) Shri Pra .....

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period April 2003 to 09/07/2004 utilised the same for payment of duty leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, which according to the Revenue was not in consonance with the law. Show cause notice dated 17/07/2008 was issued which were contested by the appellant on merits as well as on limitation. Both the lower authorities, on merits, held against the appellant. 3. Learned Counsel urges before me that the issue of limitation has not been considered by t .....

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entative reiterates the findings of the lower authorities. 5. On a careful consideration of the submissions made by both the sides, I find that on merits the appellant has no case as to utilising the CENVAT credit on additional duties of excise (Textile and Textile Articles) for discharging duty leviable under Additional Duties of Excise (Goods of Special Importance) Act is not in consonance with the law. There is specific provision that the CENVAT credit availed on Additional Duties of Excise ( .....

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