these Show Cause Notices were issued on the basis of CERA Audit Objection, communicated to them on 10.12.1998, vide letter ... pages 112 and 113 of the Appeal Paperbook) intimating that the CERA Objection under S.F. No.98-99/29 had been dropped and communicated
period from 2013-14 to June 2017 on
the basis of CERA objection which was in turn based on loan licensee
agreement dated 25.07.2012 between ... 2021 20:05:05 :::
(7)-WPST-5922-20.doc.
unnoticed. Following CERA objection, respondent No.3 held that excise duty
was recoverable under section
statement of facts given by the department pursuant to the CERA
objection on 09.06.2009.
6. It is submitted that although the department was not inclined ... compelled to issue show cause in view of the
CERA objection. It is submitted that the objection of the department was
not accepted and therefore
Extended period of limitation is not invokable. The
objection raised by CERA, disagreed by the Central Excise
Officers shows that the issue was debatable
Extended period of limitation is not invokable. The
objection raised by CERA, disagreed by the Central Excise
Officers shows that the issue was debatable
Extended period of limitation is not invokable. The
objection raised by CERA, disagreed by the Central Excise
Officers shows that the issue was debatable
show cause notices should be issued on the basis of CERA objection, which are contrary to the Board's Circulars/instructions. As such ... appellant's contention that inasmuch as the CERA objection was admittedly against the Board's instructions on the point of availability of Modvat
find that SCN
No.443/2011, based on an internal audit objection, sought to demand an
amount ... covering
the periods 2008-09 and 2009-10 on account of CERA objection, involving the
very same construction projects viz., Marry Lands and Dayton Heights
submitted that the
show cause notice was issued based on CERA objection raised in March
2003 on the issue of wrong availment of Cenvat Credit ... their factory and seeking reversion of
inadmissible Cenvat Credit. The said CERA objection was contested,
however, with a view to safeguard the interest
Book being CERA objection was contested.
During the review of call book cases it was observed
that the objection of CERA was settled ... However, a point was raised as to CERA has
closed the Para or Ministry has admitted the
objection and later on the Para was closed
