2023 (2) TMI 228

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.... Assistant Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001. This appeal was filed against the Commissioner (Appeals) order whereby the Learned Commissioner (Appeals) has remanded the matter to the Ad....

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....erefore, there is no reason to object the re-credit. He submits that there is no challenge to re-credit availed for 5 years and the show cause notice was issued after 5 years invoking larger period under Section 11 A for recovery of duties on the ground that they are not covered under the Notification. 3. He submits that while taking the re-credit as per para 2-C the same has not been disputed an....

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....ble. He submits that as per the Hon'ble Supreme Court judgment in the case of SRD Nutrients Pvt Ltd - 2017 355 ELT 481 (SC) the credit on education cess and SHE cess was allowed. Even though subsequently the Hon'ble Supreme Court has passed the contrary judgment in the case of Unicorn Industries - 2019 (370) E.L.T. 3 (S.C.) but it will not affect the demand in this case being time barred. He place....

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....gument of learned counsel that the Learned Commissioner (Appeals) instead of remanding the matter to the Jurisdictional Assistant Commissioner he could have decided the matter finally at his end. The appellant emphatically argued on the issue of limitation. The learned Commissioner (Appeals) instead of deciding the limitation remanded the matter which in our view is prima facie incorrect. It is th....