2013 (9) TMI 1176

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..... uperintendent (AR) For the Respondent Order Per : M.V.RAVINDRAN When this stay petition was called out, learned counsel submits that the appellant has already deposited approximately 25% of the amount of duty liability confirmed by the lower authorities. It is his submission that the issue involved in this case is regarding CENVAT credit availed by the appellant in respect of MS beams, channe .....

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..... T credit is misplaced, as there was a judgment of the Hon'ble Supreme Court. It is her submission that the decision of Vandana Global Ltd. vs. CCE: 2010 (253) E.L.T. 440 (Tri.-LB) is directly against the assessee. On a specific query from the Bench, it is her submission that the first appellate authority has not given any findings on the question of limitation raised by the appellant before him. .....

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..... e appellant before him. In our view, appellants contention as regards that there cannot be invocation of extended period needs to be reconsidered by the first appellate authority, in correct perspective. Accordingly, without recording any observations on the plea of the assessee-appellant, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider th .....

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