2013 (12) TMI 1086

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....wa:- After hearing both the sides, we find that the Asstt. Commissioner vide his impugned order-in-original dated 31.12.2001 confirmed the demand of Rs.4,03,368/- along with confirmation of interest and imposition of penalty of identical amount. The appellant had debited an amount of Rs.1,32,009/- vide cenvat credit entry no.1516 dated 20.01.2001. On appeal against the order of the Asstt. Commi....

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....here is nothing on record to show that the said amount was debited against the confirmed demand of Rs.4,03,368/-. 3. As regards time bar, we find that the order-in-appeal was passed on 25.3.2004 and claim of refund was made by the appellant on 10.05.2004 i.e. within a period of around two months from the date of passing of the order-in-appeal. Revenue's contention that the limitation would star....

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....objection or evidence to show that the said debit of duty was in relation to some other demands or was on account of some of other issue. Merely because the appellant has not mentioned against the said debit that the same is relatable to the demand in question will not ipso facto go to show that the same is not in respect of the confirmed demand. Inasmuch as, there is no allegation much less any e....