2017 (8) TMI 889

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....96MXM002 for manufacture of Rotary Table falling under Chapter sub-heading 84669310 of Central Excise Tariff Act, 1985 and availing Cenvat Credit under Cenvat Credit Rules, 2004 CCCR for short). Department Audit Team observed that the appellant had sister/related unit M/s. Uday Computer Aided Mfg., (P) Ltd. situated at Noe B-08, BEL Industries Estate, Jalahalli, Bangalore with administrative control, maintenance of books of accounts, raising of invoices, carried out by the appellants, During the period from 2008-09 to 2011-12 the appellant had received various services such as conceptualization design and execution of UCAM Stall, service charges for stall construction during exhibition of UCAM products, advertisement agencies for promotion ....

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....ies and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring the binding judicial precedents. He further submitted that the entire demand is time-barred as the appellant has availed credit for the period 2008-009 to 2011-2012 and the show-cause notice was issued on 01.04.2013. He further submitted that the unit of the appellant has been regularly audited by the Central Excise Department and the appellant has not suppressed any facts nor has any intention to evade payment of duty. He further submitted that the appellant is having two units, the corporate office and the main factory are located in Peenya, Bangalore and the another unit ....