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TMI Blog2019 (11) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... Jindal, Member (Judicial) For the Appellant : Shri Vikrant Kackria, Advocate. For the Respondent : Shri H.S. Brar, AR. ORDER PER: ASHOK JINDAL The appellants are in appeal against the impugned orders wherein credit has been denied to them on the premise as per Notification No. 02/14-CE (N.T.) dt. 20.1.2014, the appellants were not entitled to credit prior to the Notification No. 01/10-CE dt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellants was denied. Against the said orders, the appellants are before me. 3. Ld. Counsel for the appellant submits that the periods involved in these cases are 1.03.2012 to 19.1.2014, 12.5.2012 to 19.1.2014 and 1.4.2012 to 19.01.2014 whereas the SCNs have been issued on 20.03.2017,18.5.2017 and 1.5.2017 by invoking the extended period of limitation. Ld. Counsel for the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation, therefore, I hold that the denial of credit is barred by limitation. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any." 6. As the facts in hand are similar to the facts in of M/s. Saraswati Agro Chemicals (India) (supra), there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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