2016 (12) TMI 1621

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....pellant (s) Shri Pulak Kr. Saha, CA for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals), where the appeal of the respondent was allowed on limitation and the adjudication order was set aside. 2. The relevant facts of the case in brief are that the respondent (M/s Tata Steel Processing and Distribution Ltd.) is ....

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....nother Show Cause Notice dt. 09.11.2011 issued to Tata Steel for irregular availment of Cenvat credit by them on CR Coils as an input for galvanizing process. The Adjudicating Authority disallowed the Cenvat credit amounting to Rs. 27,81,784.34/- alongwith interest and no penalty was imposed in the absence of any malafide intention to evade the payment of Central Excise duty. The Adjudicating Auth....

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.... of the respondent on limitation. 3. Heard both sides and perused the records. 4. For the proper appreciation of the case, the relevant portions of the findings of the Commissioner (Appeals) are reproduced below:- "8. I find that it is not in dispute that the party i.e. M/s TSPDL is a registered job worker and have been receiving Galvanized C. R. Coils on payment of Central Excise ....

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....ions, however, present issue can be decided on limitation." 5. The Adjudicating Authority had confirmed the demand on merit. There is no finding on limitation. There is an observation of the Adjudicating Authority on penalty that the respondent did not inform the department about the credit, but there is no malafide intention to evade the payment of Central Excise duty. The Commissioner (Appea....