2016 (2) TMI 639

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....Consultant For the Respondent : Shri M.R. Sharma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The present appeal is against order dated 30/07/2014 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of Ferro Alloys liable to Central Excise duty. They buy coal from Coal Mines which are required to be washed to make them suitable for use in....

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.... be restricted to the actual quantity of coal received physically by the appellant in their premises. The appellants vide their letter dated 14/9/2012 requested for credit of full duty paid on coal and shortage, if any, is attributable to washing done by the job worker. Later, proceedings were initiated against the appellant by issue of notice dated 29/4/2013. The case was adjudicated by the Origi....

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.... sought to be denied on the ground that the said coal has not been put into use as required under Cenvat Credit Rules. This, the Counsel submitted, is legally unsustainable. The show cause notice itself is substantially time barred, except for two months. There is no suppression on their part as is evident from the communications sent by them disclosing all details, while seeking permission to tak....