2015 (2) TMI 919

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....l.Commissioner (AR) JUDGMENT Per: P.K. Das 1.The relevant facts of the case, in brief, are that the appellants are engaged in manufacture of Technical Grade Pesticides.  They used Furnace oil for generating electricity, which was used captively as well as to other units in the same premises.  A show cause notice dt.10.09.2007 was issued proposing to disallow CENVAT Credit of Rs.....

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....(SC). He strongly contested the demand of duty on limitation. He submits that there was a demand of CENVAT Credit on the identical issue in their own case by show cause notice dt.12.08.2005 for the period December 2001 to March 2003, which was set aside as time barred by the Tribunal vide Final Order No.A/877-882/WZB/AHD/2012, dt.04.06.12.  He submits that an amount of Rs. 8,158.00 out of Rs.....

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....imitation.  The relevant portion of the said decision is reproduced below:- 8.As regards the appeal No.E/248/2006 in Order-in-Appeal No.KS/268/ Daman/2006, dt.21.8.2008, we find that the Show Cause Notice is issued on 12.08.2005 for the period December 2001 to March 2003. It is surprising to note that this period is also included in the Show Cause Notice dt.28.04.2004 while confirming dema....