2013 (12) TMI 1294

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.... Per: Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of duty amount of Rs.62,74,281/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority holding that the appellant herein is not eligible to avail cenvat credit of MS plates, angles, channels etc. during the period April 2006 to July 20....

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....estion of limitation can be raised in these kind of issues. 5. Ld. D.R. on the other hand would vehemently submit that there is no question of bonafide belief to the assessee as the matter was referred to a Larger Bench by the Tribunal in the year of 2008. It is his submission that, post 2008, appellant could not have entertained a bonafide belief that they can avail the cenvat credit on these ....