TMI Blog2020 (1) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... . The impugned show cause notice is barred by limitation as the fact of availment of Cenvat credit was not in the knowledge of the Revenue while issuing Show Cause Notice dated 01.07.1994. The impugned show cause notice is not sustainable, consequently, the demand raised against the appellant to deny Cenvat credit is not sustainable - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52215 of 2019, 52216 of 2019, 52217 of 2019, 52538 of 2019 - Final Order Nos. 50101-50104/2020 - Dated:- 17-1-2020 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri A K Prasad, Advocate for the appellant Ms. Tamana Alam, Authorized Representative for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is pertinent to mention here that the appellant shall appear before adjudicating authority on or before 31.3.2018 to fix the date to be fixed for final hearing and thereafter the adjudicating authority shall decide the issue within three months. 4. In these terms, the appeals are disposed of by way of remand. Cross objections are also stand disposed of in above terms. 4. In remand proceedings the learned Commissioner passed the impugned order by denying Cenvat Credit to the appellant and recovery thereof and imposed penalty on other appellants. Against the said order appellant is before me. 5. The learned Counsel for the appellant submits that adjudicating authority has not followed the direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.05.2019, Noticee has pleaded that the present show cause notice issued vide C. No. V(Ch. 72) 15-93/96/Adj/4718 dated 28.02.1996, proposing disallowance of Modvat credit of ₹ 4,69,855/-, pertaining to the period from March to April, 1994 by invoking extended period, but the Superintendent of Central Excise, Raipur had earlier issued an identical show cause notice C. No. R-III/SA/RYP/94-95/1102 dated 01.07.1994 within normal period, which was made answerable to the Assistant Collector, Central Excise, Raipur for recovery of duty on the same issue for the period March, 1994. Noticees submit that the said notice was dropped vide O-I-O No. 70/ADJ/2004 dated 25.05.2004 by the Deputy Commissioner of Central Excise, Raipur. The Noticee th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. 9. On going through the observations made by the learned adjudicating authority, I find that adjudicating authority has not denied the fact that on the same facts a Show Cause Notices as already been issued to the appellants on 01.07.1994 to deny Cenvat credit. Further, on the same invoices the impugned show cause notice has been issued to the appellant on 28.02.1996. The impugned show cause notice is barred by limitation as the fact of availment of Cenvat credit was not in the knowledge of the Revenue while issuing Show Cause Notice dated 01.07.1994. In that circumstances, the impugned show cause notice is not sustainable, consequently, the demand raised against the appellant to deny Cenvat credit is not sustainable. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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