2018 (2) TMI 1238

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..... d also trading activity cannot be denied - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.10992 of 2015-SM - A/13750/2017 - Dated:- 1-12-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Dhaval K. Shah, Advocate, Advocate - for the Appellant Present Shri N. Satwani, A.R. - for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard b .....

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..... he CENVAT credit availed on input services attributable to trading activity, a demand notice was issued for recovery of the credit of ₹ 1,70,392/- for the period October 2008 to September 2009 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the Appellant preferred Appeal before the ld. Commissioner (Appeals), who in .....

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..... , Aurangabad - 2017 (52) STR 155 (Tri-Mumbai). He has also submitted that the demand is barred by limitation inasmuch as, no facts were suppressed from the knowledge of the Department nor mis-declaration. Hence, the extended period of limitation cannot be invoked. 5. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 6. I find that undisputedly during the r .....

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