2017 (5) TMI 810

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.... (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: SB/35/M-IV/10 dated 22/04/210 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I. 2. Heard both the sides and perused the records. The issue that falls for consideration is whether the appellant having availed credit of duty paid under Additional Duties of Excise (Textile & Textile Arti....

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....ibunal) for the proposition that once availment of CENVAT credit is recorded in the CENVAT register and the same is filed with the authorities there cannot be any allegation of suppression of fats. 4. Learned Authorised Representative reiterates the findings of the lower authorities. 5. On a careful consideration of the submissions made by both the sides, I find that on merits the appellant ....

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....show cause notice issued to appellant is beyond the period of limitation as the CENVAT credit was availed in 2003 to 09/07/2004 and the show cause notice is dated 12/03/2008, I find that the adjudicating authority as well as the first appellate authority has not considered this submission of the appellant in its correct perspective inasmuch as the adjudicating authority has not recorded any findin....