2016 (1) TMI 1270

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the facts regarding taking of irregular Cenvat credit was known to the Department and the present SCN was issued by invoking the extended period of limitation, the allegation of fraud, suppression, etc. cannot be levelled, justifying issuance of SCN beyond the period of limitation of one year - appeal allowed - decided in favor of appellant.
Shri S.K. Mohanty, Member (J) Shri Bipin Garg, Advo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of Hon'ble Supreme Court in the case of Nizam Sugar Factory v. Collector of Central Excise (A.P.) reported in 2006 (197) E.L.T. 465 (S.C.). 2. On the other hand, Sh. G.R. Singh, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 3. I find from the adjudication order that the Adjudicating Authority has also held that on the same dispute, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed on 5-9-2013 covering the period from September, 2010 to September, 2011, I am of the considered view that the same is barred by limitation of time. Therefore, I do not find any merits in the impugned order and the appeal is allowed in favour of the appellant on the ground of limitation alone without going into the merits of the case. (Dictated and pronounced in open Court)
Case laws, Decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X