TMI Blog2018 (3) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favor of appellant. - Appeal No. E/843, 844, & 845/2012 - Final Order No. 10553-10555/2018 - Dated:- 9-1-2018 - Mr. M. V. Ravindran., Member ( Judicial ) Sh. H.D. Dave, Advocate for the Appellant Sh.K.J. Kinariwala, ( AR ), for the Respondent ORDER [ Order Per : M. V. Ravindran ] These 3 appeals are directed against Order-in-Appeal No. SRP/97-102/DMN/SDMN/2012-13, dated 23.08.2012 2. Since the appeals are against the same Impugned Order, there are disposed of by a common order. 3. Heard both sides and perused the records. 4. On perusal of the records it transpires that the issue is regarding denial of Cenvat Credit availed by M/s Maxim Adhesive Tapes Pvt Ltd., (main appellant). 5. On perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant and the other appellants. Aggrieved by such an order appeals were preferred. The 1st Appellate Authority after granting the opportunity of personal hearing to the appellants herein, did not agree with the contentions raised by them and upheld the Order-in-Original but reduced the personal penalty imposed. 6. It is the submission of counsel for appellant that the Cenvat Credit was availed on the documents during the period April 2008, to June 2008 and they were filing returns with authorities and the registered dealer had issued the documents which were valid at the time issuing and registration issued to registered dealer subsequently cancelled, which would not render the goods as non-excise duty paid. He relied upon the judgement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation can be raised before the Tribunal for the first time. 9. I proceed to decided these appeals on the question of limitation. I find from records that it is undisputed that the main appellant availed Cenvat Credit of the Central Excise Duty paid and passed on by the registered dealer as invoices, which were issued during the period with the registration certificate of the said Alpha Poly Films was valid. Subsequently, the registration certificate has cancelled, on the ground that address given for the registration of the dealer was procured on basis of forged lease agreement. It is on records that main appellant had during relevant period had filed monthly returns to the jurisdictional authorities also no query were raised. This filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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