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2016 (11) TMI 1493 - CESTAT HYDERABADPenalty - irregularly availed CENVAT credit later reversed - extended period of limitation - Held that: - The period is prior to 7-7-2009 and the appellants cannot be saddled with the intention to evade payment of duty for this period for the credit availed on MS items used in construction of sheds, etc. - invocation of extended period is unsustainable and the demand is time barred - No penalty can be imposed - appeal dismissed - decided against appellant.
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