2018 (3) TMI 1477

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....i Sanjay Bhowmik, Adv. for the Respondent ORDER Per Shri P. K. Choudhary This appeal has been filed by the Revenue against the Order-in-Appeal No.15/Kol.-IV/2016-17 dated 06.05.2016 passed by Commr. of Central Excise (Appeals), Kolkata. 2 Briefly stated the facts of the case are that the Respondent assessee is engaged in the manufacture of Iron and Steel articles classifiable under Cha....

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..... It is submitted that the Revenue had not challenged the Order on limitation. On perusal of the Grounds of Appeal filed by the Revenue I find that the Revenue challenged the impugned Order on merits. It is stated that the Assessee wrongly availed credit on Dealers Invoices. It is further stated that despite knowing the facts that the Cenvat Credit is admissible on Dealers Invoice only when the go....

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...., I hold that the impugned order is not correct, legal and sustainable. 12. Now, I find that the appellant had raised the issue that the instant case is also barred by limitation of time, as the period of the case is 2009-10 to 2012-13 and the SCN has been issued by the department in March, 2014 which has been received by them in April, 2014. On limitation, I find that the said issuing ma....

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....credit on the goods on transit sale. The Apex Court in the case of Continental Foundation Jt. Venture Vs. CCEx.,Chandigarh, 2007 (216) ELT 177 (S.C.) has held observed as under : "As far as fraud and collusion are concerned, it is evident that the intent to evade duty is built into these very words. So far as mis-statement or suppression of facts are concerned, they are clearly qualified ....