9911796707
TMI Blog2018 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is tantamount to nothing but reaching a conclusion that the impugned order is incorrect and liable to set aside. Penalty - Held that: - the appellant on being pointed by the audit has appropriated since the appellant has reversed on being pointed out by the audit party alongwith interest, no penalty requires to be imposed. Appeal allowed in part. - E/10969/2017 - A/10106/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the input services of Goods Transport Agency for transportation of coal and lignite to the factory premises; coal and lignite is used for the production of electricity which is used for the manufacturing of Soda Ash and Common Salt. During the audit, it was noticed that they availed Cenvat Credit on the Input Services as indicated herein above, accordingly, audit party raised a demand note fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation. As the demands for the period Oct. 2009 to December 2010 is hit by limitation in as much, their factory records were audited by the same auditors three times during the period. The said audit took place during April 2009 and January, 2010. It is his submission that the judgment of the Apex Court in the case of CCE Bangalore vs Pragati Concrete Products Pvt Ltd - 2015(322) ELT.819(SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of limitation. The claim of Ld. DR that the demand for the period by limitation seems to be correct as it is seen from the records that the audit party of the Dept. of Revenue had conducted EA 2000 audit in 2009 and June 2010 and during the course of both the audits, the points as raised in the show cause notice even if arose were not raised. I find that the law is now fairly settled on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
