9911796707
TMI Blog2018 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... the materials. The SCN earlier issued was decided by the Tribunal in favour of the appellant herein by setting aside the confiscation, in my view, the SCN in this appeal which has been issued on 31.08.2009 seems to be patently hit by limitation. The impugned is unsustainable on limitation and is liable to be set aside - appeal allowed. - E/13387, 13439-13440/2014-SM - A/10075-10077/2018 - Dated:- 9-1-2018 - M. V. Ravindran, Member (Judicial) For the Appellant: Sh. H. G. Dharmadhikari (Advocate) For the Respondent: Shri. L. Patra ( A. R. ) ORDER Per: M.V. Ravindran All these three appeals are directed against order-in-appeal No.VAP-EXCUS-000-APP-147-149/2014-15 dated 10.07.2014, hence, being disposed of by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods, the current Show Cause Notice dated 31.08.2009 have issued almost after four years is hit by limitation as the Show Cause Notice in the case in hand is outcome of the investigation which was carried out on the issuance of the Show Cause Notice in the earlier case. He relies upon the decision of the Hon ble High Court of Bombay in the case of CCE Mumbai-II Vs Cona Industries - 2017 (352) ELT 12 (Bom.) for the proposition. It is his further submission that the denial of cenvat credit is based only on th statements recorded of the appellant's officers and the authorized signatories and registered dealers of TPPL and no other corroborative evidence is annexed. It is his submission that during the course of investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation, the visit to the main appellant premises, Show Cause Notice dated 31.03.2005 was issued for confiscation of the finished goods and raw materials which were found in excess. The preamble of the Show Cause Notice specifically records that on the basis of intelligence collected, the factory premises of the main appellant was visited. The current Show Cause Notice in the appeal in hand is also stating the very same preamble and demands the duty from the appellant for availing cenvat credit without receipt of the materials. The Show Cause Notice earlier issued was decided by the Tribunal in favour of the appellant herein by setting aside the confiscation, in my view, the Show Cause Notice in this appeal which has been issued on 31.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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