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TMI Blog2020 (1) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 184 of 2019 - - - Dated:- 16-1-2020 - Nitin Jamdar and M.S. Karnik, JJ. Shri Sriram Sridharan with Akhilesh Kangsia, for the Appellant. Shri J.B. Mishra, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. This appeal under Section 35G of the Central Excise Act, 1944 challenges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit by concluding that expression duty of excise appearing in Rule 2(d) of the Cenvat Credit Rules, 2002/Cenvat Credit Rules, 2004 while defining exempted goods , will cover only duty prescribed in the First Schedule and the Second Schedule of the Central Excise Tariff Act, 1985 read with Section 3(1) of Central Excise Act, 1944 and no other duties of excise like education cess though duly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it does not arise for consideration in this appeal. The 4th question of law (d) is as under :- (d) Whether the CESTAT was correct in confirming the invocation of extended period of limitation in the present case despite setting aside the penalty imposed on the Appellants, ingredients for both propositions being the same ? This question relates to penalty imposed. The decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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