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2009 (9) TMI 266 - CESTAT, MUMBAIRent a cab services- Notification No. 9/2004-ST, dated 09.07.2004 amended by Notification No. 1/2006-ST, dated 1.03.2006- the assessee after coming to know that it was not entitled to avail the Cenvat credit after the Notification No. 1/2006-sT, dated 01.03.2006, itself had reversed cenvat credit availed and informed the department on 7.09.2006 but the SCN was issued on 11.12.2007 which was beyond the stipulated period of one year, so the demand was time barred. Moreover, there was no malafide intention of the assessee to avail the cenvat credit. In the light of the decision of Chandrapur Magnet Wires (P.) Ltd. v. Collector of CE 1996 (81) ELT 3 held that- the assessee was not liable for demand of interest and penalty, thus there is no merit in the appeal of the revenue.
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