2015 (10) TMI 961

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....t : Shri Anand Nainawati, Advocate Per : Mr. P.K. Das; Revenue filed this appeal against order of the Commissioner (Appeals) whereby the adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, I find that the Respondent was engaged in the manufacture of Soda Ash and Soda-bicarb classifiable under sub-heading No. 2836.10 and 2836.20 of the schedule ....

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....ded provisions by Notification dated 16.03.1995. It is also contended that there is dispute in respect of the three invoices which are time barred. 4. For proper appreciation of the case, relevant portion of Rule 57Q, as inserted by Notification No. 11/95-CE (NT) dated 16.3.95 is reproduced below:- "(2) Notwithstanding anything contained in sub-rule (1), no credit of the specified duty paid ....

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....itted that the Commissioner (Appeals) wrongly extended the benefit of limitation in respect of three invoices. For proper appreciation of the case, the relevant portion of the impugned order is reproduced below:- "10.1 On scrutiny of the amended explanation and sub-rule (2) of the Rule 57Q of the said rules in consideration with the Notification No. 11/95-CE (NT) dated 16.03.1995, I observe tha....

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....sible upon them. 10.3 Further, it is noticed that the said items were received by the appellant in their factory prior to 16.03.1995 and the declarations in respect of all these 55 items were filed by the appellant prior to 16.03.1995. Further, it has further been observed that all these items were entered in RG23 C Pt.I Register prior to 16.03.1995. Moreover, the department has acknowledged th....