2016 (11) TMI 274

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....lant Shri Gajendra Jain, Advocate, for respondent Per: M.V. Ravindran                 This appeal is filed by the revenue against Order-in-Original No. 7/CEX/2004 dated 12.04.2004. 2. Heard both sides and perused the records. 3. The grievance of the revenue is that the adjudicating authority has incorrectly d....

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....spondent on the dropping of show cause notice by the adjudicating authority for the demand of the duty, availed suo-motu Cenvat credit of the amount debited. This credit which is being availed suo motu by the respondent is sought to be demanded by the show cause notice dated 25.11.2003, the adjudicating authority by the impugned order has dropped the proceedings initiated. 5. Learned department....

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.... receiving a favourable order. He would submit that the law is now settled by the Hon'ble High Court of Karnataka in the case of Motorala India Private Limited - 2006 (206) ELT 90 and followed by the Tribunal in the case of Sopariwala Exports Private Limited - 2013-TIO-1936-CESTAT AHM. 7. On perusal of the records, we find that the adjudicating authority has come to a correct conclusion ina....