2017 (12) TMI 1290

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..... one year as prescribed under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the CEA, 1944 - the SCN having being issued beyond the period of one year from the relevant date, the same is barred by limitation of time - appeal allowed - decided in favor of appellant. - E/52157/2016 –EX [SM] - FINAL ORDER No. 58197/2017 - Dated:- 10-10-2017 - Mr. S.K. Mohanty, Member (Judicial) .....

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..... cause notice was issued on 13/12/2005. He further submitted that in respect of finalization of the provisional assessment, the department has confirmed the cenvat demand along with interest and the same was disposed of by the Ld. Commissioner (Appeals) vide order dated 26/12/2005. Thus, he submitted that since the period involved in this appeal was also the subject matter of dispute in the earlier .....

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..... how cause notice in respect of realization of wrongly availed cenvat credit. It is apparent from the said order that the Ld. Commissioner (Appeals) has dealt with the findings recorded by the adjudicating authority, while finalizing the provisional assessment. Hence, the fact regarding wrong availment of cenvat credit by the appellant was within the knowledge of the department way back in March, 2 .....

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