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TMI Blog2014 (9) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... red with them and to pursue him for payment of duty - Held that:- Following decision of PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. Versus UNION OF INDIA [2013 (5) TMI 705 - GUJARAT HIGH COURT] - appeal is allowed, by clarifying that in case larger period of limitation as prescribed in section 11(A)(1) of the Central Excise Act has not been invoked, the matter can proceed in terms of the order imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen no evidence except Alert Circulars was relied upon for issuing the show cause notice? (2) Whether the Tribunal below committed substantial error of law in holding that reasonable steps as enumerated under Rule 7(2) Cenvat Credit Rules, 2002 are not complied with by the appellant because the original manufacturer of fabrics were alleged to be fictitious though the supplier of the fabrics who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Rule 7(2) of the Cenvat Credit Rules, 2002? (6) Whether the Tribunal below committed substantial error of law in not appreciating that the appellant could not be saddled with the demand in light of the provisions of Rule 12(B) which renders the dealers as the persons who are chargeable to duty on the processed fabrics? (7) Whether the Tribunal below committed substantial error of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting Mills Pvt. Ltd. v. Union of India rendered in Tax Appeal No.1153/2011 and other cognate matters wherein the court has answered the above questions of law as follows: 18. We, consequently, answer the questions of law formulated by the division Bench in the following way. Question No.1 - Does not arise as the show-cause notice is not based on alert circular. Question No.2 - In the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed in terms of the order impugned. 4. For the reasons stated in the judgment and order dated 28th September, 2012 made by this court in Prayagraj Dyeing Printing Mills Pvt. Ltd. v. Union of India (supra), this appeal is also allowed, by clarifying that in case larger period of limitation as prescribed in section 11(A)(1) of the Central Excise Act has not been invoked, the matter can proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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