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TMI Blog2015 (10) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... the monthly returns for the months of June, 2004 and July, 2004 under Rule 7 of Cenvat Credit Rules, and the details like Bill of entry No., date, name of the supplier, description of the goods, tariff heading No., duty paid etc. were shown. In any event, there is a detailed finding on this issue in the order of the Commissioner (Appeals). - No Reason to interfere of the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment of Foreign Trade Policy w.e.f. 01-09-2004, CENVAT credit on CVD debited from DEPB scrips is not admissible as per amendment in Foreign Trade Policy w.e.f. 01-09-2004. The Commissioner (Appeals) set-aside the impugned order, as the demand of duty is barred by limitation. 3. The Learned Authorised Representative for the Revenue submits that during the relevant period, there was a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid several decisions of Hon ble Tribunal on the same issue and the law laid down by Hon ble Supreme Court regarding non-invocation of extended period if different views are taken by different judicial forums, I hold that through the appellant has no case on merits but has a very strong case on the ground of time bar. The inadmissible credits were taken by the appellant in the months of June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause is time barred. Therefore, extended period of limitation can not be invoked and penalty under section 11 AC of the Act cannot be imposed. As duty is not demandable, there is no question of demand of interest. 4. In view of the above discussion, I do not find that any reason to interfere of the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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