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TMI Blog2018 (9) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... - CENVAT credit - inputs which were procured during the period when the appellant was claiming exemption under small scale N/N. 08/2003-CE dated 01/03/2003 - Held that:- The Departmental Officers visited the factory on 25/09/2008 and made endorsement on various registers and the issue was related to the period from August to September, 2008 and therefore the Department was having only normal peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 for the period from August to September, 2008 with a proposal to recover Cenvat credit of ₹ 2,44,597/- contending that the said Cenvat credit was in respect of such inputs which were procured during the period when the appellant was claiming exemption under small scale Notification No.08/2003-CE dated 01/03/2003. The said demand was confirmed through Order-in-Original dated 27/03/2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal. 5. Having considered the contentions from both sides and on perusal of record, I find that the Departmental Officers visited the factory on 25/09/2008 and made endorsement on various registers and the issue was related to the period from August to September, 2008 and therefore the Department was having only normal period of limitation for issuance of show cause notice since the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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