2013 (2) TMI 414

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..... In spite of this information furnished by the appellant, the department issued notice only on 17.6.2011, i.e. after lapse of about 3 ½ years. Prima facie the appellant has made out a strong case in their favour on the ground of limitation. Waive pre-deposit and stay granted - E/281/12 - S/330/2012/SMB/CIV - Dated:- 13-9-2012 - P.R. Chandrasekharan, J. Appellants Rep by: Shri S.S. Mis .....

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..... uivalent penalty. The appellant preferred an appeal before the lower appellate authority who vide impugned order rejected their appeal. Hence the appellant is before me. 3. The ld. counsel for the appellant submits that as soon as they took the suo motu credit, the very next day they had intimated to the department of the availment of suo motu credit. In spite of that, the department chose to is .....

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