2017 (1) TMI 295

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....dent Per: M.V. Ravindran This appeal is filed against order-in-appeal No.SRK/108/M-II/2008 dated 25.02.2008. 2. None appeared on behalf of appellant despite notice. Since the appeal is of 2008 I take up the appeal for disposal. Heard learned D.R. 3. On perusal of the records it transpires that appellant had availed CENVAT credit / Modvat credit of the Central Excise duty paid on painti....

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....he Rule 57 Q of erstwhile Central Excise Rules, 1944. Appellant has contested the show-cause notice on merits as well as on limitation before the adjudicating authority. Adjudicating authority after following due process of law dropped the proceedings initiated on the ground of limitation. On an appeal preferred by Revenue, the first appellate authority reversed the findings recorded by adjudicati....

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....ing the extended period and denying the said Modvat credit as the duty paying documents were indicating the Chapter Heading for which Cenvat / Modvat credit was available. In the absence of any evidence to indicate that appellant was aware of the classification dispute which was being agitated before the authorities of M/s. Thermax Surface Coatings Ltd., I find that invoking of extended period for....