2013 (11) TMI 286

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..... it on M.S. Angles etc. has been fully declared and taking into account of this fact only, the Commissioner (Appeals) has given a clear finding that there is no suppression of any fact on the part of the appellant - the longer limitation period under proviso to Section 11A(c) would also not be applicable - the appellant have a strong prima facie case in their favour on limitation - The requirement .....

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..... ough the appellant claim that these steel items have been used by them in fabrication of furnace and cooling bed and in this regard they have enclosed a Chartered Engineer s certificate, this plea of the appellant was not accepted. Accordingly, the original adjudicating authority confirmed the above mentioned demand alongwith interest and imposed penalty of equal amount. However, on appeal to Comm .....

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..... in para 7, that there is no suppression of any fact on the part of the appellant. If this be so, the longer limitation period under proviso to Section 11A(c) would also not be applicable. Thus, the appellant have a strong prima facie case in their favour on limitation. The requirement of pre-deposit of cenvat credit demand and interest is therefore waived for hearing of the appeal and recovery the .....

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