9911796707
TMI Blog2021 (11) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... und that there is no other allegation as to diversion of raw materials or of any fraudulent activity on the part of the appellant. Extended period of limitation - HELD THAT:- The extended period of limitation is not available to the Revenue. Further, cenvat credit in dispute is allowable to the appellant/assessee. Appeal allowed - - Excise Appeal No.53620 of 2018 (SM) - FINAL ORDER NO.51935/2021 - Dated:- 8-11-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri R.M. Saxena, Advocate for the appellant. Shri Ravi Kapoor, Departmental Representative for the respondent. ORDER The assessee, M/s. Advik Hi Tech Private Limited is in appeal against the impugned order-in-appeal, by which disallowance of cenvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices (list enclosed in Annexure to show cause notice); (ii) on the strength of invoices bearing Central Excise Registration No.AACCA3106EXM001, i.e. Plant No.1, another sister concern unit of the party situated in Pune (list enclosed at Annexure B to show cause notice); and (iii) on the strength of invoices on which neither Registration No. nor Plant No. of the party is mentioned, or wrong Plant No. of the party is mentioned; (list at enclosed Annexure C to show cause notice); 3. Show cause notice was adjudicated on contest, wherein the appellant demonstrated that the admittedly, there is clerical error on the part of the vendors. Such clerical error is also not intentional, as the same vendors are supplying to more than one unit(s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set of accounts at each of the plants, having the SAP System of accounting. Accordingly, he prays for allowing their appeal with consequential benefits in accordance with law. 7. Ld. Counsel for the appellant urges that the show cause notice is also bad as part of the demand is hit by limitation. Further, they have admittedly maintained proper accounts of transactions and same are found duly entered in the books of accounts maintained in the normal course of business. 8. Ld. Authorised Representative for the respondent/Department relies on the impugned order. 9. In view of the arguments and demonstration of evidence/documents by the counsel for the appellant, ld. Departmental Representative urges that the matter may be remanded wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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