2023 (1) TMI 248

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....2022<br>Central Excise<br>HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Paresh Sheth, Advocate for the Appellant Shri Vinod Lukose, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that show cause notice dated 16.10.2007 was issued to M/s Santram Metal & Alloys Pvt. Ltd. for recovery of wrongly availed cenvat credit amounting to Rs. 1,56,23,....

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....sed into service, only when the liability of previous firm is adjudicated for which purpose, the adjudicating proceedings by way of issuance of show cause notice, have to be initiated against them" 1.2 In the light of aforesaid observation of Tribunal a show cause notice dated 30.09.2009 was issued to M/s Omkar Metal & Alloys for recovery of wrongly availed cenvat credit of Rs. 1,18,95,438/-. T....

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....y the appellant were allowed by the Tribunal vide order No. A/10706-10708/2022. On the similar line the present proceeding were initiated. 2. Shri Paresh Sheth, Learned Counsel appearing on behalf of the appellant submits the very same issue in the appellant own case has been decided by the Tribunal vide order dated 20.06.2022 therefore, following the said order the demand in the present case i....