2010 (10) TMI 992

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....l the order of dismissal and proceed to decide the appeal on merits. The appellant is engaged in the manufacture of rough forging under Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. It is seen that the said goods were cleared by them to ordnance factory under the cover of Central Excise invoices. The said goods were not found to be as per technical specifications of the ordnance factory, the same were returned to the appellant on the basis of "Nominal Issue Vouchers". As per the appellants, the said vouchers raised by the ordnance factories contained the requisite information including the details of the Central Excise invoices under which the goods were earlier removed by the appellants. The Excise invoices were als....

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....round that the goods stand returned after a lapse of three to four years. The appellant's plea on limitation stands also rejected by the lower authorities on the ground that the fact of availing credit on the basis of Nominal Issue Voucher has not been disclosed to their Range Central Excise authorities. 4. Ld. Advocate appearing for the appellant relied upon the Tribunal's decision in the case of Hitesh Plastic Pvt. Ltd. v. CCE, Vapi reported in 2009 (243) E.L.T. 419 as also on the Tribunal's decision in the case of Jindal Photo Pvt. Ltd. v. CCE Order No. A/1496/2009/WZB/AHD [2009 (247) E.L.T. 730 (Tribunal)] and Tribunal's decision in the case of BAPL Industries Ltd. v. CCE, Coimbatore reported in 2006 (198) E.L.T. 587. The ratio ....