2013 (2) TMI 414

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.... Comm(AR) Per: P.R. Chandrasekharan: The appeal and stay application are directed against order-in-appeal no. BC/48/BEL/ 2012-13 dated 22.5.12 passed by the Commissioner of Central Excise (Appeals), Mumbai III. 2. The issue relates to demand of duty on suo motu availment of credit by the appellant M/s. Kim Chemicals Ltd., Raigad. The department was of the view that there is no a provision....

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....arred by limitation of time and on this ground alone, stay be granted. 4. The ld. AR for the revenue reiterates the findings of the lower authorities. 5. I have carefully considered the submissions made by both sides. It is on record that as soon as the appellant took suo motu credit on 27.2.2008, they had intimated the same to the jurisdictional Superintendent the very next day on 28.2.2008....