9911796707
TMI Blog2006 (11) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have availed the benefit of Modvat Credit of Rs. 1,97,456.65 in respect of Zinc ingots, which were sent by them directly to outside job workers. As the Revenue felt that the proper procedure was not followed and the credit was availed without bringing the inputs in the factory, proceedings were initiated against them by way of issuance of show cause notice dated 9-2-90. The said Modvat credit was rejected by the order passed by the original adjudicating authority as also by the appellate authority. The appeal, there against, was disposed of by the Tribunal vide its Order dated 15-4-93. In para 5 to their above order, the Tribunal observed that :- "5. After hearing both the sides, in view of the documents now produced be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med on this ground by the original as well as by the appellate authority along with imposition of personal penalty of Rs. 15,000/-. Small amount of credit of Rs. 1264.97 and of Rs.1824/- were also disallowed, which the appellants are not disputing. 3. I have heard Shri S.R. Dixit, learned Advocate for the appellants and Shri Ajay Saxena, learned SDR for the Revenue. As the matter was remanded by the Tribunal with specific direction for verification of documents produced before it, I find that it was the responsibility of the appellants to produce such documents. No effort seems to have made by them to place the above documents before the authorities. As per the directions of the Tribunal, Modvat credit was to be allowed only on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11AC of CEA, 1944 - Show cause notice - shortage was detected on 18-11-99 - show cause notice was issued on 7-1-2004 - demand time barred as the notice was issued after a lapse of time limit - Appeal allowed. (ii) CCE, Indore v. Prashant Electrode - 2006 (196) E.L.T. 297 (Tri.-Del.) - Demand - Limitation - Delay in issue of show cause notice - show cause notice issued after two years of completion of investigation - Delay not properly explained by Revenue - demand time barred. (iii) Lovely Food Industries v. CCE, Cochin - 2006 (195) E.L.T. 90 (Tri.-Bang.) - Demand - Limitation - show cause notice issued after a lapse of 3 years - Department gathered all information on their visit to factory on 5-11-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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