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TMI Blog2018 (5) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the appellant was very much existent and the sale of the goods by the 2nd stage dealer to the appellant was neither disputed on the part of the appellant nor on the part of M/s. SGR Steels Pvt. Ltd. It cannot not be alleged that the appellant was indulged into fraud, collusion, willful misstatement, mis-declaration, suppression of etc. - demand is barred by limitation. The appeal is allowed on limitation without going into the aspect of issue. - E/85785/17 - A/86048/2018 - Dated:- 16-2-2018 - Shri Ramesh Nair, Member (Judicial) Shri Sanjay Dwivedi, Advocate for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent The appeal is directed against the order-in-appeal whereby the Learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . and the transaction made between the M/s. SGR Steels Pvt. Ltd. and appellants are not questionable. Therefore the credit availed by them, as per invoice of M/s. SGR Steels Pvt. Ltd. cannot be denied for any fraud if any on the part of the 1st stage dealer. He further submits that if at all any fraud is committed the appellant is not the party to the said fraud and they were unaware of such fraud. Therefore purchase made by them from M/s. SRG Steels Pvt. Ltd. are bonafide as nothing wrong was found in the transaction between M/s. SGR Steels Pvt. Ltd. and the appellant. Therefore on the part of the appellant there is no fraud, collusion, suppression of facts, mis-declaration etc. which ingredients are required for invoking the extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cast Ltd. Vs. Commissioner of Central Excise, Nashik 2013 (293) E.L.T. 417 (Tri. - Mumbai) (ii) Chintan Processors Pvt. Ltd. Vs. Commissioner of C.Ex. Cus., Surat 2008 (232) ELT 663 (Tri. - Ahmd.) (ii) Diwan Brothers Vs. Union of India 2013 (295) E.L.T. 387 (Guj.) 4. I have carefully considered the submissions made by both sides and perused records. I find that from the investigation made in the entire case it was revealed that M/s. Ganapati Udyog was not existent, who is the 1st stage dealers. However the appellant have purchased the goods from M/s. SGR Steels Pvt. Ltd., Howrah. The purchase of goods, receipts thereof, transportation thereof and payments made by the appellant to M/s. SGR Steels Pvt. Ltd. is not under dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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