2018 (8) TMI 682

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....) For Respondent(s): Shri S.N. Gohil, Supdt. (A.R.) ORDER Per: Ramesh Nair, These appeals are directed against order in appeal passed by the Commissioner (A) whereby the disallowance of wrongly availed CENVAT credit and imposition of penalties was upheld. The fact of the case is that M/s Wind Industries issued invoices on the alleged non supply of material to M/s Baroda Extrusion Ltd. M/s B....

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....use notice to M/s Wind Industries had already been issued. Show cause notice no. DGCEI/AZU/36-37/2008 dated 18.08.2008 was issued on the same investigation. The present proceeding was separately initiated. He submits that since that once show cause notice of the same investigation of the issue involving the same credit was issued in the subsequent show cause notice will be time barred as held in b....

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.... 4. Shri. S.N. Gohil, Ld Supdt. (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. I have carefully considered the submission made by both the sides and perused the records. I find that this issue is of alleged wrong availment of credit by the appellant M/s. Baroda Extrusion Ltd. on the invoices issued by M/s Wind Industries. Both the lower authorities have....

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....ted to have been supplied along with show-cause notice and balances were shown as available for Inspection." 6. As per the above finding the Ld. Bench has found that the case of the Wind Industries is not yet finalised. Secondly, the relied upon documents were not given to the appellant M/s Wind Industries. Accordingly, the matter was remanded. Since there is a common investigation in the case o....