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TMI Blog2019 (7) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued after 26 months after conducting of the audit - Hon ble Allahabad High court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS TRIVENI ENGINEERING AND INDUSTRIES LTD. [ 2015 (1) TMI 760 - ALLAHABAD HIGH COURT] held that if a show cause notice is issued after a gap of 22 months after an audit was conducted then proviso to sub-section 1 of section 11A of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mr.) (A.R.) ORDER PER ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Ayush Agarwal, learned Advocate for the appellant and Shri Mohd. Altaf, learned Asstt.Commissioner(A.R.) for the Revenue I note that through impugned Order-in-Appeal the appellants have been denied Cenvat credit of ₹ 2,04,008/- availed during the period from April 2006 to August 2010. The said Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . reported at 2015 (317) E.L.T. 408 (All.). 2. Learned A.R. for the Revenue has supported the impugned order. 3. Having considered the submissions from both the sides and on perusal of record I find that the show cause notice was issued after 26 months after conducting of the audit. I note that Hon'ble Allahabad High court in the above-stated case has held that if a show cause notice is issued a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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