2016 (3) TMI 132

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.... For the Respondent : Shri N. Satwani, Authorised Representative ORDER PER : MR.P.K. DAS, Heard both sides and perused the case records. 2. The Learned Advocate on behalf of the appellants contested the demand of duty of Rs. 1,16,983.00 alongwith interest and penalty for the month of February 2005, mainly on limitation. The appellants were engaged in the manufacture of Processed Fabric....

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....portion of the adjudication order is reproduced below:- "They have again submitted that for their satisfaction they have obtained copy of Central Excise Registration Certificate issued by your department in the case of M/s. Shree Laxmi Trading Co. 1. In their defence the assessee have relied on order No. A/1167-1179/2002-NB, dated 29.11.2002 in case of R. S.Industries V/s. Commis....

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....he above show cause notice is silent about the steps taken by the department for the recovery of CENVAT from the above supplier and pleaded that a manufacture can not be Non Existing, when he is issued registration number by your Department only and submitted that the identity of these suppliers can be proved from the fact that they have been paid by Account Payee Cheque & the said Cheque were cre....