2018 (8) TMI 533

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..... ng as regard the time bar of the demand. Since the issue of limitation is a mixed question of facts and law, the Commissioner (A) was supposed to give finding. The Commissioner (A) has not dealt with this issue. It is in the interest of justice that the matter should go back to the Commissioner (A) for deciding the issue of limitations - appeal allowed by way of remand. - Appeal No.: E/11682/2 .....

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..... ents as cited below: 1. The Lakshmi Vilas Bank Ltd. vs CCE, Trichy 2010 (19) S.T.R. 40 (Tri. Chennai) 2. M/s Mahindra Ugine Steel Co Ltd. vs CCE, Raigad 2015 TIOL- 1716- CESTAT-Mum 3. CCE, Meerut Vs Bajaj Hindustan Ltd. 2015 (40) S.T.R. 379 (Tri.- Del.) 4. Lakshmi Vilas Bank Ltd. Vs CCE, Trichy 2017 (48) S.T.R. 25 (Tri. Chennai) 5. JSW Steel (Salav) Ltd. Vs CCE, Raigad 2016 (46) S .....

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..... 460) E.L.T. 173 (Tri.Mumbai) He further submits that the demand for the period October 2010 to March 2012 was raised by show cause notice dated 10/03/14. He further submits that the appellant has Filed ER-I return wherein they have disclosed the availment of credit on the construction services of residential office. The issue was raised by the audit party from the records maintained by the appe .....

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..... (I) Ltd Vs. CCe, Vadodara- I 2017 (52) STR 316 (Tri. Ahmd) 3. Gujarat Guardian Ltd. Vs CCE, Surat-II- 2016 (46) STR 737 (Tri. Ahmedabad) 4. CCE, Nagpur vs. Manikgarh Cement - 2010 (20) STR 456 (Bom) 5. Infosys Ltd. vs CST, Bangalore 2015 (37) STR 862 (Tri Bang) 6. CCE, vs Ultratech Cement Ltd. 2014 (33) STR 501 (Guj.) 7. Ultratech Cement Ltd. vs. CCE, Nagpur2015 (40) STR 284 (Tri.- .....

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..... has not dealt with this issue. I am of the view that it is in the interest of justice that the matter should go back to the Commissioner (A) for deciding the issue of limitations. Since I am sending the matter to the Commissioner (A) for deciding the limitation, I am not going into the merit of the case whether the appellant is entitled for CENVAT credit or not for construction of the residential .....

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