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TMI Blog2018 (3) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... t examined the issue of limitation. Hence, it is required to be examined by the lower authorities - appeal allowed by way of remand. - Ex. Appeal No.70354/13 - ORDER NO.F/O/77618/2017 - Dated:- 30-10-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri S. Bagaria, Adv. for the Appellant Shri S. Guha, Asstt.Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow-cause notice dated 08.01.2008 was issued proposing demand of Cenvat credit along with interest and penalty. The adj. auth. disallowed the Cenvat credit of ₹ 6,58,590/- along with interest and imposed penalty of equal amount of Cenvat credit. But the impugned order, the Comm (A) upheld the adj. order. 3. Heard both sides and perused the appeal records. 4. The ld. Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice on the basis of the verification of the records of the appellant that the appellant had a system of periodical physical stock taking of finished goods and inputs. It is alleged in the show-cause notice that the closing balances of inputs lying in stock after physical verification were reduced to the extent of the quantity found short. The ld. Counsel drew the attention of the Bench to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Dec. 05. For your ready reference, Xerox copy sent by CERA, has been enclosed. It appears that the annexure-I to the show-cause notice was provided by the appellant. So, I am unable to accept the contention of the ld. Counsel. But, I find force in the submission of the ld.counsel on limitation. It is seen that the lower authorities have not examined the issue of limitation. Hence, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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