TMI Blog2018 (3) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the fact in the present case also absolutely identical. The demand is not sustainable on time bar therefore the impugned order is set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/87072/16, E/Ors/92859/17 - A/92206/2017 - Dated:- 24-11-2017 - MR. Shri Ramesh Nair, Member (Judicial) Ms. Mansi Patil, Advocate for Appellant Shri Deepak S. Chavan, Supdt. (A.R) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to avail the credit was filed to the department there is no suppression of fact that and the demand for the period October 2011 to January 2014 and is time barred as the show cause notice was issued on 10.4.2015. She placed reliance on the decision of Tribunal in the case of Ruby Confectionery Pvt. Ltd. Vs. C.C., C. EX. S.T., Hyderabad 2017 (47) STR 160 (Tri.-Hyd.) wherein the identical fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milarly placed as they were job worker of M/s. Parle Biscuits Pvt. Ltd. and availed credit on ISD invoices. The relevant order portion of the judgment is reproduced below: 11.The learned counsel for appellant has also contended that the SCN dated 21.02.2012 for the period August, 2005 to June, 2011 is time barred. So also in Appeal No. 27022/2013, some part in the period involved (July 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore is an interpretational one. On such score I am of the view that the extended period is not invokable and that there is no ground for imposing penalty. In view of the above judgment, since the fact in the present case also absolutely identical. The demand is not sustainable on time bar therefore the impugned order is set aside. The appeal is allowed on limitation. Miscellaneo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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