9911796707
TMI Blog2021 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances, As the assessee was allowed credit by the adjudicating authority although the Revenue has filed appeal against those orders before the Commissioner (Appeals). In these circumstances, when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 02/14 (N.T) dt. 20.01.2014 in terms of Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that the appellants are located in the state of Jammu Kashmir and were availing the benefit of exemption Notification No. 01/10-CE dated 06.02.2010. The appellants procured certain inputs and availed credit of duty paid on these inputs. The case of the Revenue is that during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been issued on 20.06.2017, 29.11.2017 and 19.4.2017 respectively by invoking extended period of limitation. Therefore, the show cause notices are highly time barred. He also submits that in the case of Dharampal Satyapal Limited vs. CCE, Noida 2017 (352) ELT 396 (Tri.-All.) it has been held by this Tribunal that the appellant is entitled to take cenvat credit on the inputs during the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Without going into the merit of the case at this stage the appellant has contesting only limitation, therefore, I am dealing only the issue of limitation. I find that there is no provision in law for the appellants to file invoices before the department in time. In these circumstances, I find that as the assessee was allowed credit by the adjudicating authority although the Revenue has filed ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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