2012 (4) TMI 135

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....nts : Shri J. Sankarraman, Advocate for assessee.    [Order: Per P.G. Chacko]. These appeals filed by the department are directed against two orders of the Commissioner (Appeals). The respondent had imported certain inputs on payment of duties of customs (including CVD) by utilizing DEPB credit. Subsequently, CENVAT credit of the CVD so paid was taken by the respondent in 2003-04 a....

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....ailment of Cenvat Credit on inputs imported under DEPB scheme should not be demanded and appropriated against the said demand under Section 11A of Central Excise Act, 1944; (ii) An amount of Rs.7,14,743/- debited in Cenvat Account by the assessee towards wrong availment of Cenvat Credit on Capital Goods on which depreciation was claimed under Section 32 of the Income Tax Act should not be deman....

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....d that appeal with consequential relief vide order-in-appeal No.261/2006-CE dated 22.8.2006, which is under challenge in the Revenue s appeal No.1056/2006. The Revenue s second appeal No.1057/2006 is against a similar order passed by the Commissioner (Appeals) for another period viz., April 2001 to January 2004.   4. After hearing both sides and considering their submissions, we have found....

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....gularly taken. In an action for such recovery, the procedure laid down under Section 11A of the Act has to be strictly followed. According to this procedure, a demand of duty has to be raised within the normal period of limitation prescribed under Section 11A(1) of the Act. For invoking the extended period of limitation prescribed under the proviso to Section 11A(1) of the Act, the department has ....