2013 (10) TMI 716

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..... - The period involved is December 2005 to March 2006 and the show cause notice was issued by invoking extended period - When department was aware of violation of procedure in availment of cenvat credit by the assessee for the period March 2003 to July 2004, we are unable to understand why the department did not issue a show cause notice for the subsequent period within the period of limitation - .....

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..... ible availment of cenvat credit of NCCD credit on the captive consumption of POY yarn. 4. We find that in an earlier proceedings, in an identical issue, a show cause notice was issued by invoking extended period. On an order passed against the assessee, the assessee was before the Tribunal in Appeal No. E/234 of 2007 which was decided by this Bench on 12.08.2010, wherein the period involved was .....

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