2014 (9) TMI 555

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....k, Advocate, for the Respondent. ORDER Appellant has challenged judgment of the Central Excise, Customs & Service Tax Appellate Tribunal, Ahmedabad ["the Tribunal"] dated 28-2-2011. By the said order, Tribunal remanded the proceedings for fresh consideration de novo to be decided in light of the observations made by the Tribunal in a detailed judgment. In bunch of appeals decided on 24-1-2011, t....

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....vision contained in Rule 7(1)(e) of Cenvat Credit Rules, 2002? (4)     Whether the proceedings initiated against the appellant for denial of Cenvat credit were permissible in the facts and circumstances of the case, and whether the proceedings were not barred by limitation as prescribed under proviso to Section 11A(1) of the Central Excise Act, 1944? (5)   &nbs....

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.... and circumstances of present case are absolutely different than the case referred to herein above, wherein the case of Sheela Dyeing and Printing were directly received by manufacturer from the non-existing firms as declared in Alert Circular, whereas in the present case the fabrics has been received from the supplier traders/merchants who has endorsed the invoice in favour of the present appella....

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..... Learned counsel for the appellant pointed out that the decision of Tribunal dated 24-1-2011 came up for consideration before the Division Bench of this Court in Tax Appeal No. 1153/2011 and connected appeals [2013 (290) E.L.T. 61 (Guj.)]. Division Bench framed the same questions, as those which are suggested in this appeal, and by its judgment dated 28-9-2012, allowed the assessee's appeal ....