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TMI Blog2018 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2005 & March 2006. However, the SCN has been issued only on 5.3.2008 - there are no ingredients which can justify the invocation of extended period of limitation - the proceedings are ab initio hit by limitation - appeal allowed on limitation. - E/612/2009 - FINAL ORDER No. 40915 / 2018 - Dated:- 21-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill is issued on or after 16th day of August 2002. Department took the view that the credit taken by the appellant of ₹ 36,02,550/- was erroneous. Hence the show cause notice dt. 05.03.2008 was issued to the appellant inter alia, proposing recovery of the said credit amount availed by the appellant along with interest thereon and imposition of penalty. In adjudication, the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in Bajaj Allianz General Insurance Co. Ltd. Vs CCE Pune - 2015 (37) STR 316 (Tri.-Mumbai). The availment of the amount/s was disclosed by them in the E.R.1 returns along with the details of credit taken and also accompanied by T.R.6 challan copies. However, SCN in this case was issued more than 2 years after taking credits. Hence proceedings were very much hit by limitation. iii) Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence cannot be taken as a ground for limitation as has been done by the appellant. 4. Heard both sides and have gone through the facts. 5. Ld.Advocate has been at pains to emphasize that the availment of credits totally amounting to ₹ 36,02,550/- has been kept informed to the department in their E.R.1 returns and also accompanying T.R.6 challan copies. The period involved in the no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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