2006 (12) TMI 285

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.... [Order]. -  The Revenue is aggrieved with the OIA No. 136/2004-C.E. dated 30-7-2004. The original authority allowed the benefit of Modvat credit to the tune of Rs. 2,11,311/- and confirmed an amount of Rs. 2,66,631/- towards duty besides confirming an amount of Rs. 55,320/- on M/s. Nina Industries in terms of Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A of CEA ....

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....he Registration Certificate was issued on 26-9-1997. For the period from 1-4-1997 to 26-9-1997, clearances were made without payment of duty. Hence, Revenue proceeded for recovery of the amount by Show Cause Notice dated 1-11-1999. The Commissioner (Appeals), in the impugned order, has taken a view that when the Proprietor of assessee visited the Range on 24-9-1997 for taking Central Excise Regist....

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....thority, which had been appealed by the assessee before the Commissioner (Appeals) and later before the Tribunal. The Tribunal, by Final Order No. 1238/2003 dated 24-9-2003, had remanded the matter for de novo to the original authority to grant the benefit of Modvat credit and had kept all the other issues also open. The impugned OIO was as a result of the remand made by the CEGAT. The Modvat cred....

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....the assessee to the Commissioner (Appeals), the Commissioner (Appeals) found reasons to set aside the demands for the period in question on time-bar on the reasoning that Revenue had remained inactive for more than two years, although the party had taken Registration and the facts were known to the department. 4. I have considered the plea of the learned JDR for confirmation of demands. Bu....