2018 (2) TMI 532

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....Ultratech Cement Limited against order-in-appeal no. NGP/EXCUS/000/APP/266/15-16 dated 13th August 2015 of Commissioner of Central Excise (Appeals), Nagpur can be disposed of in the light of the decision of the Honble Supreme Court in Larsen & Toubro Ltd v. Commissioner of Central Excise, Pune - II [2007 (211) ELT 513 (SC)]. 2. Appellant was alleged to have availed credit of duty paid on inputs ....

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....ain in Nizam Sugar Factory  v. Collector of Central Excise, A.P., [2006 (197) E.L.T. 465 (S.C.)] the ratio rendered in P & B Pharmaceuticals Ltd. (supra) has been reiterated stating : "Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second ....

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....ey had not taken necessary licence; had not followed the procedure prescribed under the rules; and had not discharged duty liability. The said SCN covered the period of assessment years 1982-83 to 1986-87. Appellant responded to the second SCN and took the plea that the SCN under consideration was practically a repetition of the allegations contained in the SCN dated 28-2-1984 and for the period A....

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....The adjudicating authority did not accept the appellants contention and the demands raised in the SCN were confirmed. xxx                    xxx                             xxx ....