2016 (12) TMI 1318

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.... Shri Pawan Kumar Singh, Superintendent (AR), for the Department. ORDER Per Mr. Anil Choudhary: The appellant is in appeal against Order-in-Appeal dated 31-03-2010, passed by the ld. Commissioner (Appeals) Customs, Central Excise & Service Tax, Meerut-II. 2. Heard the parties. 3. The ld. Counsel for appellant states that the appellant a manufacturer of Organic Chemicals & Gases avails Cenvat....

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....10,763/- on 21-02-2005. The appellant had taken the stand that no reversal of Cenvat credit is required. So far credit for the period 2004-05, is being disputed the same have been rightly taken and does not call for any reversal. Thus, in spite of taking of categorical stand by the appellant as early as in April, 2005 or December, 2005. The Show Cause Notice has been issued only in April, 2008. Fu....

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....d order. 6. Having considered the rival contentions, I notice that substantial amounts of proposed disallowance in the SCN, part of which, was allowed. While passing the Order-in-Original, another substantial part was allowed in the impugned Order-in-Appeal. Accordingly, it is evident that the issue was wholly interpretational in nature. According, I hold that there is no element of fraud, suppre....