2011 (4) TMI 238

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....tive (JDR) for the respondent   Per: Ashok Jindal:   Heard both sides.   2. After hearing both sides we find that the issue involved is of a very narrow compass and, therefore, after waiving the requirement of pre-deposit, we take up the appeal for final disposal as agreed by both the sides.   3. The learned advocate for the appellants submits that the appellants ar....

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.... they may not be in a position to produce documents evidencing payment of duty, provisions were made to give one time credit on inputs and for inputs contained in finished goods lying in stock and on goods in process lying in stock as on 31/03/2003. From scrutiny of records, it was found that the appellants have claimed excess CENVAT credit amounting to Rs. 36,420/- with deliberate intention to su....

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....of limitation is not applicable to this case.   5. The learned DR reiterated the findings in the impugned order.   6. On a careful consideration of the submissions made by the learned advocate, we find that in this case the appellants have declared their availment of CENVAT credit in the year 2003 itself which was well within the knowledge of the departmental officers, but the depa....