2013 (9) TMI 1176 - AT - Central Excise

Summary

Issues involved: Stay petition regarding CENVAT credit availed by the appellant, plea of limitation, appeal for waiver of pre-deposit, disposal of appeal.

Stay petition: The appellant had deposited 25% of duty liability confirmed by lower authorities. Issue involved CENVAT credit availed on MS beams, channels, plates for various purposes. Appellant argued show-cause notice issued in 2009 invoking extended period was incorrect. Requested remand to first appellate authority to reconsider limitation issue.

Departmental representative's submission: Disputed appellant's belief on CENVAT credit due to a Supreme Court judgment. Mentioned Vandana Global Ltd. vs. CCE case against the assessee. Noted first appellate authority's lack of findings on limitation raised by appellant.

Tribunal's decision: Decided to dispose of the appeal without remand. Found appellant's plea of limitation based on Tribunal judgments valid. First appellate authority's failure to address limitation plea noted. Directed remand for reconsideration of limitation issue in light of natural justice principles.

Conclusion: Stay petition and appeal disposed of, with remand for fresh consideration of limitation issue by first appellate authority.