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Messers Sagar Drugs And Pharmaceuticals Pvt. Ltd. Versus Commissioner of Central Excise, Ahmedabad-II

2017 (9) TMI 1187 - GUJARAT HIGH COURT

CENVAT credit - inputs - time limitation - Held that: - the assessee had never raised the contention of unreasonable delay in raising the demand before the adjudicating authority or even before the first appellate authority in precise form. The statu .....

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efore the adjudicating and appellate authority. A mere contention before the Tribunal at the second appellate stage would not be permitted - appeal dismissed. - Tax Appeal No. 681 of 2017 - Dated:- 14-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, .....

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ions for our consideration: (a) Whether a period of three years from the date of show cause notice for demanding and recovering any amount from an assessee was a reasonable period for effecting recovery in all cases? (b) Whether the final order of th .....

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n the facts of the present case? (c) Whether the impugned order of the Appellate Tribunal deserves to be quashed and set aside for allowing the Revenue to make recovery for a larger period of 3 years in absence of any statutory provision for such per .....

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case? 2. The facts on record would suggest that the assessee had taken CENVAT credit on inputs and sold them as such at which point of time the duty was paid on higher sale price through CENVAT credit which duty was higher than the CENVAT availed at .....

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two grounds. First is that the duty was not required to be reversed and second is that the show cause notice was issued after more than four years. The adjudicating authority, Commissioner and the Tribunal rejected both these contentions. Hence, this .....

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013 (287) ELT 290 (Guj.) as laying down a proposition that for recovery of the excess refund where no period of limitation is prescribed, three years would be reasonable period. He submitted that in case of Pratibha Syntex (supra), this Court had mer .....

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