9911796707
TMI Blog2007 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that demands shall not sustain on the point of limitation also – since point of limitation goes to root of matter and being a question of law, it can be agitated at any stage of pendency of appeal, so application is allowed – matter remanded - E/22/2006 - A-1708/KOL/2007 - Dated:- 10-8-2007 - Shri D.N. Panda, Member (J) S/Shri S. Sarkar and S. Sukhlecha , Consultants, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e loss being negligible and the appellant having been in this line of manufacturing from 1960s and never faced demand in the past, the matter may be appropriately resolved by Excise Authorities considering relevant factors prevailing in Cement Industry. 2. The ld. JDR submitted that granting Modvat credit in respect of goods lost in transit which have not physically undergone manufacture shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts suffering the Excise Duty should physically undergo manufacturing process. 4.2 Looking to the nature of industry, the followed practice in the Cement Industry as well as bona fide of the appellant, the matter calls for reexamination in the light of the law and relevant considerations. A rational decision may be taken so that any standard that may be laid down by Revenue may resolve litigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Consultant has submitted that the demands shall not sustain on the point of limitation also for which the Miscellaneous Application has been filed. It is needless to mention that the point of limitation goes to the root of the matter and being a question of law, that can be agitated at any stage of pendency of the appeal. Therefore, the appellant is at liberty to argue the same point of limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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