2016 (12) TMI 1642

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....vocate for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the impugned order, where the Commissioner (Appeals) set aside the Adjudication order as the show cause notice itself is barred by limitation. 2. The relevant facts of the case in brief are that the respondent is the manufacturer of Portland Slag Cement, classifiable under chapter 25 of the firs....

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....d. It is fact that for some months at least they mentioned their clearance of slag (input) as such in the respective ER-6 return but from the same it was not possible for the department to identify the duty payment / CENVAT credit availment nature of such inputs. Moreover, they did not mention any such clearance as such in their ER-I Return for the respective month. Thus I find that the Noticee, v....

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.... In the impugned order, the Commissioner (Appeals) observed that in some cases, although there was removal of the said inputs as such, but there was no corresponding entry of Cenvat credit utilized for the said clearance of inputs as such in their ER-I returns of corresponding month. It is further observed that the department has got every opportunity to scrutinize the ER-I returns through records....