2018 (3) TMI 92

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....d Representative ORDER Per: Shri M V Ravindran, This appeal is directed against OIA-BHV-EXCUS-000-APP-269-16-17 dt 27/03/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding the reversal of proportionate Cenvat Cred....

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....ith interest. Show cause notice dtd 9.10.2010 was issued for recovery of Cenvat Credit for the period of 2005-06 to 2011 and imposition of penalty. The Adjudicating Authority after due process of law dropped the demands pertains to 2005-06 - October 2007 confirmed. demand for the period upto October 2007 - March 2011. The appellant contested the matter before the first Appellate Authority on merit....

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....osition of penalty does not arise in the case where audit of records were conducted. 7. But the Ld. DR submits that the audit party may not have been extended the benefit of privilege looking at all producing all these documents and the audit of Cenvat credit is based on EA 2000 audit which may not be considering these points during the course of audit, both the lower authorities have not addre....

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....g to note both the lower authorities has recorded the findings on limitation against the appellant, only on a very flimsy reasoning that the audit party may not have produced all the records. In my view both the authorities have followed the law as has been laid down by the higher judicial forum. It is tantamount to nothing but reaching a conclusion that the impugned order is incorrect and liable ....