2008 (11) TMI 547

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..... such, I am of the view that no mala fide can be attributed to the appellant, in which case issuance of show cause notice in 2006 for the credit availed in 2001 has to be held as barred by limitation - appeal allowed.
Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Vinay Kansara, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - The appellants are engaged in the .....

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..... hereas on account of wrong calculation, the duty was excess paid by them by taking price of "5 Ltr. Pack". As such, they had paid excess duty of Rs. 50,026/-. This mistake was realized by them and they took the credit of the excess duty so paid and also issued credit note to their buyer for excess billing. The said demand was confirmed by original adjudicating authority on the ground that photocop .....

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..... rom their buyer. As such, I am of the view that no mala fide can be attributed to the appellant, in which case issuance of show cause notice in 2006 for the credit availed in 2001 has to be held as barred by limitation. 4. I, accordingly, set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court)
Case laws, Decisions, Judgements, .....

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