TMI Blog2012 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of this Tribunal which prompted the appellant to believe that they were entitled to avail CENVAT credit on MS Angles and similar items – Held that:- plea of bona fide belief was specifically raised in the reply to the show-cause notice but, there was no occasion for the Commissioner to consider it inasmuch as he was bent on rejecting the assessee s appeal for want of pre-deposit without lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 2. In adjudication of a show-cause notice dated 28.5.2009, the original authority had confirmed demand of Rs. 42,11,371/- being the CENVAT credit denied on MS Angles, Channels and similar items for the period from May 2004 to March 2009, against the assessee with interest thereon and had also imposed equal amount of penalty on them. Aggrieved, the assessee preferred an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5F of the Central Excise Act. The present appeal is directed against the appellate Commissioner s order. 3. After hearing both sides, we note that the demand of duty is chiefly contested on the ground of limitation. The relevant show-cause notice was issued on 28.5.2009 for demanding duty for the period 2004-09. According to the learned counsel for the appellant, only an amount of Rs. 1,67,597 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (supra). After considering the submissions, we note that the appellant did not have an occasion to agitate the issue in this manner before the learned Commissioner (Appeals) who did not give an opportunity of hearing. Further, we note that the above plea of bona fide belief was specifically raised in the reply to the show-cause notice but, unfortunately, there was no occasion for the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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