2016 (10) TMI 822

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....ical) For the Appellant : Shri K. I. Vyas, Advocate For the Respondent : Shri L. Patra, Authorised Representative ORDER Per Mr. P. M. Saleem Shri Moti Textile Processors and Revenue have filed appeals against the same impugned order-in-appeal and hence both the appeals are taken up together for disposal.  2. The Ld. Counsel Shri K. I. Vyas appearing for Shri Moti Textile Pro....

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....th Central Excise and they had filed monthly returns during the relevant period.  They paid their suppliers/traders through cheque.  The Ld. Counsel submits that the same issue was considered by Ahmedabad Bench of the Tribunal in the identical case of M/s Vrindavan Dyeing Mills (P) Ltd vide order No. A/11012-11013/2015 dated 30.06.2015 and held as follows:- "4. On perusal of the....

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.... forwarded to copy of the CE Registration Certificate of the suppliers. Thus, it is clearly evident that the suppliers were in existence during he material period. 5. The Hon'ble Gujarat High Court on the identical situation in the case of M/s Prayagraj Dyeing and Printing Mills Pvt Ltd (Supra) set aside demand alongwith interest as barred by limitation. The relevant portion of the said d....

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....oresaid view finds support from the following decisions of the Supreme Court : (i) CCE v. Chemphar Drugs & Liniments, reported in 1989 (40) E.L.T. 276. (ii) Padmini Products v. Collector of Central Excise, reported in 1989 (43) E.L.T. 195. (iii) Lubrichem Industries Limited v. CCE, Bombay, reported in 1994 (73) E.L.T. 257. (iv) Nesle (India) Limited v. CCE, Chan....