2014 (3) TMI 631

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....ted against the order in appeal No. Commr(A)/268/VDR-II/2011 dated 20.7.2011. 2. Briefly stated the facts of the case are that the appellant is engaged in manufacture of excisable goods falling under Chapter 3808.10 and 3908.10 of the Central Excise Tariff Act, 1985. They are also availing cenvat credit on various inputs used in the manufacture of excisable goods under Rule 3 of the Cenvat Cred....

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....les. 3. Aggrieved by such an order of the adjudicating authority the appellant preferred an appeal before the first appellate authority. The first appellate authority has not agreed with the contentions raised by the appellant and upheld the order in original in toto. 4. None appears on behalf of the appellant. The appellant has filed a written submission. The said written submission is take....

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....r the show cause notice issued on 07.4.2010 can be considered as a show cause notice issued within limitation for demanding interest and for imposition of penalties. 8. I find that there are various decisions of the Tribunal in the case of Emco Limited vs. CCE, Mumbai 2011 (272) ELT 136 (Tri. Mum.) and CEAT Limited vs. CCE, Mumbai 2012 (275) ELT 433 (Tri. Mumbai), wherein it has been held that ....