9911796707
TMI Blog2016 (12) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been filed by the Revenue against Order-in-Appeal No.203/KOL-IV/2015 dated 29.07.2015 passed by the Commissioner of Central Excise(Appeals-II), Kolkata as first appellate authority. Under this Order-in-Appeal dated 29.07.2015 first appellate authority has dismissed the appeal filed by the Revenue. 2. Shri S.S.Chattopadhyay, Supdt.(AR) appearing on behalf of the Revenue argued that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussed in para 9 that the fact of respondent having more units all over India was not the subject matter of the show cause notice dated 31.03.2013. It is also the case of the respondent that before taking centralized registration in 2013, respondent was having only one registered manufacturing unit at Dankuni, Hooghly. 4. Heard both sides and perused the case records. 5. The case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the show cause notice dated 31.03.2013 cannot be considered for the purpose of continuing show cause notice dated 31.03.2013. It is also not brought on record by the Revenue that respondents unit at Dankuni had also taken credit of services availed by the units situated elsewhere. A case cannot be held against the Respondent based on presumptions, assumptions and surmises which are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
