TMI Blog2017 (11) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... ants being holders in due course for valuable consideration without notice, the larger period of limitation cannot be extended. The conclusion has been drawn that the Appellant had failed to establish that these dealers who had issued invoices to them, based on which the Appellant had availed CENVAT credit were not in existence. These facts were well within the knowledge of the Appellant, since they failed to establish their claim existence of these dealers made before this Tribunal in the first round of litigation, for verification of which the matter was remanded. The Appellant could not produce any cogent evidence to rebut the said findings of the ld. Commissioner (Appeals) before this Tribunal but reiterated the same submissions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Commissioner (Appeals), who in turn, rejected their Appeals. Hence, they approached this Tribunal. This Tribunal vide its Order dated 4.12.2009 remanded the matter to the adjudicating authority to examine the evidences in the form of affidavit filed by the Appellant establishing the existence of the aforesaid three suppliers/dealers of grey fabrics. Consequently, the matter was re-adjudicated by the adjudicating authority. However, he has confirmed the demand with interest and penalty. They filed Appeals before the ld. Commissioner (Appeals), who also rejected their Appeals. Hence, the present Appeals. 4. The ld. C.A. submits that the issue is squarely covered by the judgment of the Hon ble Gujarat High Court in the case of Pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities below have been minutely analysed and the ld. Commissioner (Appeals) has come to a categorical finding that the Appellant could not establish the case of existence of the dealers as claimed before this Tribunal in the earlier round of litigation. 6. Heard both sides and perused the records. The short issue to be answered in the present case is: whether the principles laid down by the Hon ble Gujarat High Court in Prayag Raj Dying Printing Mills Pvt. Ltd.'s case is applicable and the demands raised for extended period of limitation is bad in law. No doubt, in principle on the eligibility of credit of duty paid on invoices issued by non-existent dealers, the Hon ble Gujarat High Court decided the issue in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) after analyzing the copy of the letter dated 31.3.2005 addressed by M/s Dhanlaxmi Textile, M/s Tirupati Industries and M/s Sai Industries to Assistant Commissioner, Central Excise concluded that the Appellants were aware of the non-existence of these dealers, at the addresses mentioned in the letter head/ invoices since the genuineness of the said rent deeds produced by the Appellant, could not be established even though the notices dated 18.8.2011 and 26.8.2011 were issued to the owners, to establish the genuineness of the rent deeds. Thereafter, the ld. Commissioner (Appeals) observed that these units are non-existent units and created for issuing fake invoices besides. He has also observed that these letters purportedly to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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