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TMI Blog2018 (6) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... rds “The appeal is dismissed” appearing in para 4 are deleted and paragraph 5 and 6 is inserted after para 4. ROM application allowed in part. - E/ROM/85377/2018 - M/85560/2018 - Dated:- 25-5-2018 - Shri Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for the appellant Shri S.J. Sahu, AC (AR) for the respondent ORDER This Rectification of Mistake has been filed by Sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se circumstances, it is obvious the data given by the appellant is not sufficient to establish if the credit was utilised or otherwise. Thus there is no error in the order in this regard. The applicants have also sought to raise the issue of limitation and have argued that the impugned order records that there was no suppression or misrepresentation. 3. I find that the order of Commissioner rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants have relied on the decision of the Hon'ble High Court of Delhi in Kwality Ice Cream Co. Vs. UOI 2012 (27) STR 8 (Del) wherein it has been held that the limitation applicable to demand of duty is also applied to demand of interest. In the instant case, the Commissioner has held that no penalty is imposable on account of there being no suppression, misdeclaration etc. In these circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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