2013 (8) TMI 845

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....orized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- On matter being called, the appellant was unrepresented, we have accordingly heard learned DR in both the matters and have gone through the impugned order. 2. Vide his orders, the lower authorities have denied the benefit of Cenvat credit of Rs. 21,90,302/- availed by the assessee in respect of MS fabricated structure on the g....

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....sequently the way issue is decided against the assessee no malafide can be attributed to them. Otherwise also, we note that such credit availed by the appellant was being reflected in their monthly returns as there is no allegation to the contrary. As such, where the demand for the period February 2001 to April 2001 having been raised by show cause notice dated 26/6/02 is barred by limitation. The....