9911796707
TMI Blog2017 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... y Brief facts of the case are that the appellant is engaged in the manufacture of insulated wire and cables. During the period 26.6.1992 to 20.1.1993, the appellant availed credit of duty paid on copper wire purchased from M/s. Kejriwal Enterprises and M/s. Priyanka Metals, against six number of gate passes. Investigations were carried out in the factory premises of the suppliers and it was detec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On appeal, the learned Commissioner (Appeals) vide the order dated 7.1.2002 has upheld the adjudged demand against the appellant-assessee and dropped the penalty imposed on the partner. Feeling aggrieved with the said order of the Appellate Commissioner, the appellant preferred the appeal before the Tribunal and the matter was remanded to the original adjudicating authority for denovo adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause proceedings by invoking the extended period of limitation is not proper and justified. She further submits that gate passes issued by the suppliers were duly pre-authenticated by their jurisdictional Central Excise authorities. To support her stand that the proceedings are barred by limitation learned advocate relied on the Tribunal's decision in the case of M/s. Em Ess Electricals Vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter verification, the said gate passes were retained by the Range office. Therefore, the fact of issuance of gate passes by the suppliers and receipt of the same by the appellant were known to the department during the relevant period. Thus, in such circumstances, the show cause notice was required to be issued within one year from the date of filing the R.T. 12 returns. In this case, admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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