2008 (3) TMI 282

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..... n the case of Polyhose India Pvt. Ltd.) to avail Cenvat credit - Therefore he cannot be held to have suppressed facts for invocation of larger period - revenue is entitled to recover the amount only for normal period – penalty set aside - E/1064/2005 - 204/2008 - Dated:- 7-3-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri S. Raghu, Advocate, for the Appellant .....

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..... orter pays duties of customs in part by cash, he is not availing the said notification to that extent." Following the ratio of the above cited judgment, Commissioner denied the benefit to them. 2. Learned counsel appearing for the appellants submits that the subsequent notification granted the benefit and that should be given retrospective effect. 3. Learned DR opposes the prayer and sub .....

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..... .T. 243 (Tri.-Bang.). He submits that in all these three judgments, the benefit of time bar has been given in cases where there were different views expressed by Tribunal and High Courts. Learned DR defends the order and submits that larger period is invokable. 5. We have considered the submissions made by both sides. We agree with learned DR that the subsequent amendment brought to the noti .....

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