2017 (4) TMI 145

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....ukhopadhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary The appeal has been filed by the appellant against the Order-in-Original No.05/CE/Commr./Kol.VI/2008 dated 08.09.2008 passed by Commr. of Central Excise, Kolkata. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Biscuits classifiable under Chapter 19 of the first ....

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....re registered with the Central Excise Department. The ld.Advocate appearing on behalf of the appellant, drew the attention of the Bench to the various Circulars and case laws. In this context, the relevant portion of CBEC's Circular No.751/67/2003-CX dated 30th September, 2003 is reproduced below : "2. Consequent to this, Board's attention has been drawn to availment of credit in ....

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.... necessary action to protect the Revenue may be taken notwithstanding anything contained in the Board's Circular No. 700/16/2003-CX., dated 6th March, 2003 on this issue. In this connection, TRU has already issued instruction vide letter F. No. 354/95/2003-TRU, dated 10th September, 2003 which may also be referred to." The ld.Advocate also contested the demand as time barred. 4. For the ....

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.... get the Cenvat benefit on BED we had shown only the amount of BED separately in our invoices as per annexed sheet. Yours faithfully, For LALIT STORES Sd/ Proprietor Encl.: Annexure of Invoices" 5. On perusal of the CBEC Circulars, I do not find any clarification that the dealer's Certificate would require the countersign of the Central Excise Of....