2024 (3) TMI 1425

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....D HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Ananda Sen, Advocate for the Appellant Assisted by Smt. Ankita Mitra, Advocate Shri K. Chowdhury, Authorized Representative for the Respondent ORDER [Per Shri Ashok Jindal] These appeals are relisted on the ground that while passing the earlier Order, this Tribunal held that on merit the appellants have no case, but at the time o....

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....l situation; thus in view of the decision of the Hon'ble Apex Court in the case of M/s. Nirlon Ltd. v. Commissioner of Central Excise, Mumbai [2015 (320)) E.L.T. 22 (S.C.)], the extended period of limitation cannot be invoked. ii) Appeal No. E/114/2012 wherein it is their contention that in the impugned order, the Ld. Commissioner (Appeals) has already taken a view that there is a violati....

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....respondent supported the impugned orders. 4. Heard the parties and considered their submissions. Appeal No. E/103/2011: 5. We find that it is correct that whatever duty was paid by Unit-II is entitled as CENVAT Credit by Unit-I of the appellant themselves. In these circumstances, it is a situation of revenue neutrality. Therefore, as held by the Hon'ble Apex Court in M/s. Nirlon Ltd. (sup....