2013 (11) TMI 992

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant against OIA No. 16/2007(AHD-II)CE/Raju/Commr(A) dt. 19/03/2007 under which OIO No. 33/AC/06-D dt. 30/10/06 passed by Assistant Commissioner CEX, Dir-I, Ahmedabad-II, was set aside with respect to limitations and case was remanded to the adjudicating authority to give clear findings on all issues raised by the appellant on the issue of limitation. On merits regarding inadmissibility of cenv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issue has been decided in their favour and argued that this appeal filed by the appellant should be allowed in view of the order dt. 09/06/2008 passed by this Bench. Further as per written submissions dt. 1/10/2013 appellant filed documents relating to the proceedings up to the date of hearing and requested that this appeal should be treated as withdrawn. 3. Sh. K.J. Kinariwala (A.R.) appearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roceedings and imposed penalty. Against the OIO dt. 27/04/2007 appellant filed appeal and Commissioner (Appeal) vide OIA No. 82/2007(Ahd-II) CE/Raju/Commr(A) dt. 19/07/2007 set aside the OIO dt. 27/04/2007 passed by Adjudicating Authority. Revenue agitated the OIA dt. 19/07/2007 passed by the first adjudicating authority by filing appeal with CESTAT Ahmedabad bench and this very bench decided Reve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f which they could take credit and thereafter respondents transfer the same to the job worker by following the procedure. The second option was to simply take credit on the basis of duty paying documents which the respondents have followed. The first option would not have created any problem since the credit taken would have been strictly as per procedure. I also find that none of the judgments ci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fails and therefore, the same is rejected. 5. As the same issue for the same period of the appellant is already decided in favour of the appellant, therefore, this appeal should have been linked along with appeal No. E/1136/07. as appellant has also requested to withdraw this appeal, the same is disposed off as withdrawn. (Pronounced in the Court on 11.10.13)
Case laws, Decisions, Judgements .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X