2017 (12) TMI 1290

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..... impugned order dated 29/02/2016 passed by the Ld. Pr. Commissioner of Customs, Central Excise and Service Tax, Bhopal. The appellant has assailed the impugned order on the ground that the adjudged demands confirmed towards cenvat credit of Rs. 7,40,219/- and interest demand amounting to Rs. 10,24,998/- will not be sustainable. 2. Ld. Advocate appearing for the appellant, at the outset, submits th .....

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..... how cause notice. 3. On the other hand, Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and examining the case records. 5. In this case, the Jurisdictional Assistant Commissioner of Central Excise finalized the provisional assessment of RT-12 return vide order 22/12/2004 for the relevant period and confirmed the cenvat demand along wi .....

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..... Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944. In this case, the show cause notice having being issued beyond the period of one year from the relevant date, the same, in my considered opinion, is barred by limitation of time. Accordingly, the adjudged demand confirmed against the appellant cannot be sustained on the ground of limitation alone. 6. Therefore, I do not fin .....

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