2018 (9) TMI 3

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..... dit amounting to ₹ 6,499/- is set aside as also interest for the period beyond five years. Demand within the extended period of limitation - Held that:- the claim of the Learned Counsel that the extended period is not invokable does not sustain - the interest calculation should be re-worked accordingly. Appeal disposed off. - APPEAL NO: E/86850/2016 - A/87069/2018 - Dated:- 10-4-2018 .....

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..... ute at the time of audit. Thereafter, show cause notice was issued on 12 th August, 2014 for recovery of the wrongly availed credit and interest thereon besides seeking imposition of penalty. Appellant contests the confirmation of recovery of ₹ 14,553/- on the ground that demand of ₹ 6,499 was entirely beyond the period of limitation permissible under section 11A of Central Excise Act .....

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..... view of compliance with the ** obligation. He further submits that the lower authorities had rendered a finding on suppression and mis-representation and hence the claim that extended period cannot be invoked will not sustain. 4. The recovery for period beyond five years of ineligible credit amounting to ₹ 6,499/- is set aside as also interest for the period beyond five years. 5. In r .....

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