TMI Blog2014 (7) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... e Larger Bench in the case of M/s. Vandana Global Limited Vs. CCE, Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). In the realm of conflicting interpretations given by various benches of CESTAT and other courts, it cannot be held that there was any suppression / misstatement on the part of the appellant with intention to evade any duty. - extended period cannot be invoked. - Decided in favor of assessee. - E/981/2012-SM - A/11378/2014 - Dated:- 11-7-2014 - H K Thakur, J. For the Appellant : Shri R G Sheth, Adv. For the Respondent : Shri K J Kinariwala (A.R.) PER : H K Thakur This appeal has been filed by the appellant with respect to OIA No.CS/113/DMN/VAPI-I/2011-12, dt. 29.11.2011 under which OIO No.VAPI-I/DEMAND/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 449 (Tri. LB)]. Ld. Advocate further argued that the issue of admissibility on the disputed items was under litigation and different courts were giving divergent opinions on admissibility of Cenvat Credit involved in the present proceedings. That the issue was only settled by the Larger Bench decision in the case of M/s. Vandana Global Limited Vs. CCE, Raipur (supra). That in view of the conflicting views expressed no intention can be attributed on the part of the appellant and accordingly extended period of demand cannot be invoked. 3. Shri K.J. Kinariwala (A.R.) appearing on behalf of the revenue made the bench go through the list of items appended to show cause notice dt. 23.12.2009 on which credit has been denied. It was his case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. Vandana Global Limited Vs. CCE, Raipur (supra). In the realm of conflicting interpretations given by various benches of CESTAT and other courts, it cannot be held that there was any suppression / misstatement on the part of the appellant with intention to evade any duty. In the facts and circumstances of the present appeal, extended period cannot be invoked. Without going into the merits of the case, the appeal of the appellant is required to be allowed on time bar alone as demand show cause notice had been issued beyond the period of one year from the date of taking Cenvat Credit. 6. Based on the above observations, appeal filed by the appellant is allowed on limitations. (Operative part of the order pronounced in the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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