2017 (9) TMI 1187

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.... For The Appellant : MR PARESH M DAVE, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Assessee is in appeal against the judgement of CESTAT dated 25.05.2017 raising following questions for our consideration: "(a) Whether a period of three years from the date of show cause notice for demanding and recovering any amount from an assessee was a reasonable period fo....

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....of duty in the facts of the present case?" 2. The facts on record would suggest that the assessee had taken CENVAT credit on inputs and sold them as such at which point of time the duty was paid on higher sale price through CENVAT credit which duty was higher than the CENVAT availed at the time of purchasing the inputs. This resulted into the department's demand for recovery of Rs. 3,07,040....

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....asonable period. He submitted that in case of Pratibha Syntex (supra), this Court had merely stated that period in excess of three years would not be reasonable period. 4. From the record we notice that the assessee had never raised the contention of unreasonable delay in raising the demand before the adjudicating authority or even before the first appellate authority in precise form. The statu....