2010 (7) TMI 339

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.... S.K. Bhaskar, DR, for the Appellant. Shri A. Jaju, Advocate, for the Respondent. [Order]. - Appeal No. 2607 of 2007 is by the department against the order of the Commissioner (Appeals) No. 85/RPR-II/2007 dated 20-4-2007. Cross-objection No. 309 of 2008 is connected to this appeal and COD No. 274 of 2008 is application for condonation of delay in filing the cross-objection. Ld. Advocate f....

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....erits and on limitation. 4.Ld. DR submits that the bio-gas plant was not part of the approved plan of the factory. The use of the impugned items in the fabrication of bio-gas plant was not in the knowledge of the department. He also submits that on merits ,the respondents are not eligible for credit in the light of the decision of the Larger Bench of the Tribunal in the case of Vandana Global L....

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....s of the Commissioner (Appeals) are reproduced :- "It is seen that the demand under the impugned order has been confirmed under the extended period but the lower authority has not at all given any findings as to how the extended period is invokable. Further, the appellants had already declared to the Department the setting up of pollution control equipment vide letter dated 27-5-2002 using vari....