9911796707
TMI Blog2016 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, remand the matter to the adjudicating authority who shall look into all the aspects. It is needless to mention that the learned Commissioner shall pass an order after taking into account all the facts and circumstances of the case. - Appeal allowed by way of remand - Application No. E/MISC/40684/2016 & Appeal No.E/3143/1998 - FINAL ORDER No. 41259/2016 - Dated:- 20-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member Shri M.N. Bharathi, Advocate For the Appellant Shri M. Balamurugan, AC (AR) For the Respondent ORDER Per P. K. Choudhary Pursuant to the order of the Hon ble Madurai Bench of High Court of Madras vide order dated 10.02.2014 in C.M.A. (MD) No.1219 of 2005, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Ld. Advocate and Shri M.Balamurugan, A.C, Ld. Authorized Representative represented for Revenue. 5. The appellants had adduced their written submissions contending mainly on the aspect of limitation. The learned counsel for the appellants submitted that they have received with the Show Cause Notice No. 31/1997 dated 10.11.1997 requiring them to show cause as to why an amount of ₹ 10,57,220/- for the period 21.05.1991 to 24.07.1996 should not be demanded from them under Rule 196 (2) (iv) of the erstwhile Central Excise Rules, 1944 on the allegation that they have not used the duty-free molasses received under Chapter X procedure in the manufacture of cattle feed as per the declaration. Further, he submitted that it is well settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. 6. The learned A.R contended that the appellants had not purchased rice bran and they have prepared fictitious bills for the purchase of bran; that they had just accounted all the transactions in the statutory records but in reality duty-free molasses have not been utilized in their factory. In this regard, he referred to para-8 of the SCN. Further, he submitted that the appellants had not brought out any evidence to prove that the molasses had been used in the manufacture of cattle feed, therefore the extended period is invocable. He also submits that learned Commissioner in the facts of the present case need not refute each and every point meticulously. 7. We have heard both sides at length. It is the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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