TMI Blog2017 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - the SCN was issued after a lapse of almost three years from the relevant date, is barred by limitation - appeal allowed - decided in favor of appellant. - Excise Appeal No.2589 of 2010 - A/56489/2016-SM[BR] - Dated:- 29-12-2016 - Mr S K Mohanty, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fact not received in the factory of appellant. Accordingly, the department issued the show cause notice on 20.3.1996, proposing dis-allowance of modvat credit of ₹ 3,50,343/- under Rule 57(1) of erstwhile Central Excise Rules, along with proposal for imposition of penalty. The show cause notice was adjudicated vide order dated 17.3.99, confirming the demand proposed in the show said notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the proceedings are barred by limitation of time inasmuch as, the period involved is from 26.6.92 to 20.1.93, whereas the show cause notice was issued by the department on 20.3.96, which is beyond the normal period of limitation. She submits that detailed documents were produced before the Range office along with RT 12 returns and the relevant gate passes were scrutinized by the Range office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the modvat credit in respect of disputed gate passes was availed by the appellant during the period 26.6.92 to 28.1.93 and that the said gate passes were pre-authenticated by the Central Excise authorities, having jurisdiction over the supplier s factory. Such Pre-authentication in the gate passes prove the fact that said gate passes were issued by the suppliers for removal of the disputed g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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