2016 (11) TMI 346

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....udicial ) For Assessee : Written Submission For Revenue : Shri S N Gohil, Authorised Representative ORDER Per Dr D. M. Misra These Appeals are filed against OIA No. OIA-SKSS-115-117-VAPI-2010 dt 28.7.2010, passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VAPI. 2. The fact of the case, in brief, are that during the course of verification of stock on 16....

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.... was confirmed and appropriated and penalty of equal amount was imposed on the Company, personal of penalty of Rs. 1,50,000/- on the Director and Rs. 50,000/- on the Manager was imposed under Rule 26 of Central Excise Rules,2002. Aggrieved by the said order, the appellant preferred an appeal before the Ld. Commissioner (Appeals), who in turn, upheld the order of the Adjudicating Authority and reje....

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....rder is that the demand is barred by limitation in as much as even though the department came to know the fact of wrong availment of Cenvat Credit as on 16.2.2005 but the Show Cause Notice for recovery/appropriation of the demand was issued to them on 26.2.2009 i.e., after a period of one year. I find force in the contention of Ld. AR for Revenue that the said issue is no more res integra but sett....