2011 (3) TMI 983

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....ana Wadhwa:   The facts of the case, in brief, are that during the course of scrutiny of central excise records of the appellants, it was observed that the appellants had taken wrong cenvat credit of Rs.1,51,899/- on 01.07.2001 on the basis of own invoices of the rejected material as per Rule 16(1) of Central Excise Rules, 2001. Further, the appellants accounted the rejected material in thei....

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....on 01.07.01. Due entries were made in RG -23A Part-I Register as also in RG -23A Part-II Register. The show cause notice was issued, as a result of audit objection on 29.06.06 i.e. much beyond the normal period of limitation. Commissioner (Appeals) has not accepted the appellant s plea of limitation on the ground that they have not filed any D-3 intimation about the receipt of rejected goods. Howe....