2009 (2) TMI 489

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....or the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  - Learned advocate Shri Anand Nainawati, appearing for the appellant submits that the issue involved in the present appeal is as to whether the appellants would be entitled to the benefit of Modvat credit in respect of fuel used in the manufacture of electricity, a part of wh....

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....26-11-08 in case of M/s. Mafatlal Industries. "After hearing both the sides, though we find that Commissioner (Appeals) has extended the benefit to the respondents on merits, which cannot be upheld in view of the Supreme Court judgment. We are of the view that the matter needs to be examined from limitation point of view. Admittedly, show cause notice was issued after the normal period of limit....