9911796707
TMI Blog2014 (9) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... is correct as per Cenvat Credit Rules, 2004 - Held that:- A show cause notice was issued to the assessee on 3 May 2005 invoking the extended period of limitation for the recovery of the balance amount of CENVAT credit which had been utilised by the assessee on the use of transformer oil. The pure finding of fact is that the matter had been taken up for audit in 2002. The show cause notice which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ud, CJ And Hon'ble Devendra Kumar Upadhyaya,JJ. For the Appellant : Rajesh Singh Chauhan ORDER The appeal by the revenue arises from an order of the Customs, Excise and Services Tax Appellate Tribunal1 dated 6 February 2014. The revenue has formulated the following question of law: Whether allowing of Modvat Credit by the Customs, Excise Service Tax Appellate Tribunal on in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the relevant facts were to the knowledge of the Department, as stated in the order of the Tribunal. That apart, the Tribunal noted that in the grounds of appeal, the findings of the Commissioner (Appeals) have not been displaced. We have extracted in the earlier part of this judgment the question of law as framed by the revenue. Even in the present appeal, the revenue has not framed a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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