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TMI Blog2013 (11) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation as provided under Section 11A. The Tribunal in a number of cases involving identical issue has held that longer period of limitation is not available when during the relevant period, there are divergent views of the higher Courts - reliance placed in the case of C.C.E., Raipur vs. Raja Ram Maize Products [2010 (7) TMI 339 - CESTAT, NEW DELHI], where on similar issue deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 proposing denial of such cenvat credit on the ground that the same have been used as supporting structural and the cenvat credit would not be available to them. The adjudicating authority, by relying upon the Tribunal decision in the case of Vandana Global Ltd. vs. C.C.E., Raipur reported in 2010 (253) ELT 440 (Tri-LB) has confirmed the same and has also imposed penalty on the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. 2012 TIOL 368 CESTAT DEL. (b) C.CE.., Raipur vs. Orion Ferro Alloys (P) Ltd. 2010 (259) ELT 84 (Tri-Del.) (c) C.C.E., Raipur vs. Raja Ram Maize Products 2010 (258) ELT 539 (Tri-Del.) (d) C.C.E., Lucknow vs. D.S.C.L. Sugar 2012 (280) ELT 89 (Tri-Del.) 4.Inasmuch as the demand in the present case is raised beyond the normal period of limitation, by following the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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