2018 (5) TMI 19

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..... filed against order-in-appeal No. AHM-EXCUS-002-APP-181-17-18 passed by the Commissioner (Appeals) Central Excise, Ahmedabad. The short issue involved in the present appeal is whether the extended period of limitation could be applicable for recovery of the cenvat credit of Rs. 5,16,913/- for availing inadmissible credit on Education Cess and Secondary & Higher Education Cess during the period Oc .....

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..... ready held in favour of the Revenue. However, on the aspect of limitation and penalty it is observed as follows: "14. I find that The issue involved in the present appeals relates to pure question of interpretation of law and the demand notices were issued for normal period of limitation, therefore, imposition of penalty on the assesses is unwarranted, hence set aside." 6. Undisputedly, in the .....

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