2011 (4) TMI 1112

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..... hem on merits.  Further, as regards the revenue-neutrality, the decision is in their favour – Held that:- decision of the Tribunal cited by the learned counsel was not considered by the lower authorities and the show-cause notice also does not give break up of the duty demanded we consider it appropriate that the stay petition has to be allowed, stay petition is allowed, the impugned order is set .....

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..... 2. The learned counsel submitted that, in this case, whatever duty has been paid by the appellant is available to M/s. Tata Motors Limited as CENVAT credit and, therefore, there cannot be any intention on the part of the appellants to evade payment of duty. He submits that in a revenue-neutral situation like this, extended period could not be invoked for confirming duty demand and imposing penalty .....

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..... thin the limitation period or otherwise. Since the decision of the Tribunal cited by the learned counsel was not considered by the lower authorities and the show-cause notice also does not give break up of the duty demanded we consider it appropriate that the stay petition has to be allowed. Since the issue is required to be considered in the light of the Tribunal decision and after working out t .....

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