2013 (11) TMI 1106

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.... Per Archana Wadhwa: After hearing both the sides I find that Original Adjudicating Authority denied benefit of Cenvat Credit in respect of various items and steel items used by supporting structures as also in respect of plastic pallets and confirmed the demand duty of Rs. 2,14,588/- along with imposition of penalty for identical amount. 2. On appeal, the Commissioner (Appeals) denying the ....

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....n as inasmuch as the demand stands confirmed by invoking extended period of limitation by way of issuance of Show Cause Notice on 09.04.2010 for the period dt.01.01.2009 to 30.11.2009. 5. The ld. advocate submits that only a part amount of duty involved in this case would fall within the limitation period. 6. After hearing the Jt. CDR, who reiterated the findings of the Lower Authority, I fi....