2018 (8) TMI 313

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....y in terms of Notification No. 03/2001-CE dt. 01.03.2001 during 01.04.2001 to 28.02.2002 and secondly, the supply of cotton yarn to National Handloom Development Corporation during 01.03.2002 to 31.03.2004. 1.2 The appellant during the disputed period i.e. April 2001 to March 2004 availed CENVAT Credit on various inputs used in the manufacture of final products that were acquired on payment of excise duty; the inputs included Light Diesel Oil (LDO) and Superior Kerosene Oil (SKO) that were used as fuel by the appellant for the generation of steam / electricity which, in turn, was used inside the factory for the manufacture of final product, namely, cotton yarn. 1.3 A Show Cause Notice dt. 09.05.2006 was issued to the appellant allegin....

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....Vadodara Vs. Gujarat State Fertilizers & Chem. Ltd. - 2008 (229) E.L.T. 9 (S.C.) (ii) C.C.E. Vs. Gujarat Narmada Fertilizers Co. Ltd. - 2009 (240) E.L.T. 661 (S.C.) and further pointed out that in a later judgment in the case of C.C.E., Vadodara Vs. Gujarat Narmada Valley Fertilizers Co. Ltd. reported in 2012 (286) E.L.T. 481 (S.C.). The Hon'ble Apex Court has referred the matter to a Larger Bench which is pending adjudication. He, however, also submitted that as the disputed period was April 2001 to 2004, the Show Cause Notice having been issued only on 09.05.2006 was clearly beyond the normal period of one year and therefore barred by limitation. 3.3 Ld. Counsel also pleads that the appellant has adopted one of the possible....

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.... merits the issue is pending before the Larger Bench of the Honb'le Apex Court. 5. I have considered the rival contentions and since the Larger Bench of the Hon'ble Apex Court is seized of the matter, I refrain from considering the issue on merits. On the issue of invocation of larger period on the ground of suppression, I find that the issue relating to the period 2001-04 for which the Show Cause Notice was issued in 2006, the first decision of the Supreme Court (supra) was decided on 16.07.2008 and the Order-in-Original in the case on hand was passed on 13.04.2017 by which time a reference had been made by the Hon'ble Apex Court itself for constituting a Larger Bench considering the fact that there were divergent views of two different....