2015 (10) TMI 1347

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..... t during the period from December 2004 to March 2005 and thereafter, fire occurred in the factory and therefore, the documents were destroyed in the fire. The Central Excise Audit party during the audit in the year 2007-08, directed them to produce the documents. The appellant failed to produce the documents destroyed in fire. A show cause notice dt.15.7.2009 was issued, proposing to deny CENVAT C .....

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..... pellant Company. For The Respondent: Shri L. Tendupatra, Authorised Representative Per: P.K. Das 1. Shri Nitin Chauhan, Purchase Executive of the Appellant Company requested for adjournment. 2. After hearing the learned Authorised Representative, I find that the appeal may be decided at this stage. 3. After hearing the learned Authorised Representative appearing for the Revenue .....

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..... ot disputed that the fire occurred in the appellant s premises during the said period. The only issue is that destruction of these documents was not recorded in the Panchnama. I find that the demand is barred by limitation. Both the authorities below have not given any specific finding that the Appellant had suppressed the fact with intent to evade payment of duty. On the contrary, it is evident t .....

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