2011 (2) TMI 719

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.... After hearing both the sides I find that demand of Rs.7,59,438/- stands confirmed against the appellant by denying them the modvat credit of duty paid on angles, beams, plates, MS channels, sheets and welding rods etc. In addition penalty of identical amount stands imposed. The said credit stands denied on the ground that the goods in question having been used for construction of sheds and floo....

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....assessee, is sufficient to show that there was no suppression of facts to invoke longer period of limitation. Learned advocate also draws my attention to a subsequent decision in the case of CCE Raipur Vs. Orion Ferro Alloys Pvt. Ltd. reported in 2010 (259) ELT 84 (Tri. Del.), wherein, while taking note of the Larger Bench decision of the Tribunal, it has been held that in as much as earlier views....