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2014 (3) TMI 669

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..... the appellant. As such, taking into account that only part of the demand would be within limitation - Conditional stay granted. - Appeal No. 1545 of 2012 - ORDER NO . SO/55834/2013-EX(Br) - Dated:- 28-1-2013 - Smt. Archana Wadhwa and Shri Sahab Singh, JJ. For the Appellant: Ms. Satabadi, Advocate For the Respondent: Shri Devender Singh , Jt.CDR ORDER Per Archana Wadhwa (for .....

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..... r of the assessee s stand and various decisions were in favour of the assessee. By taking note of such fact, unconditional stay stand granted to the other similarly situate appellants. In support of her contention she relies on the following decisions: 1. Ambuja Cement Ltd. vs. CCE Order No. S/411/12/EB/C-II dated 22.2.2012 2. Ambuja Cement Ltd. vs. CCE CEA(L) No. 46 of 2012 Bombay High Court .....

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..... 4. We have considered the rival contentions. Prima facie, we agree with the contention of the learned Shri B.L. Narasimhan , Advocate on the point of limitation. Admittedly, the decisions earlier to Larger Bench of the Tribunal in Vandana Global were in favour of the assessee. If the appellant had availed Cenvat credit in terms of the decisions contrary to the decision in Vandana Global by any .....

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