2014 (4) TMI 648

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....M.S. Negi, DR ORDER Per Archana Wadhwa; The prayer is to dispense with the condition of pre-deposit of duty amounting to Rs.12,23,356/- and penalty of identical amount which stand confirmed by denying the benefit of cenvat credit availed by the appellant in respect of inputs i.e. MS rounds. The said finding, in turn, is based upon the investigation conducted at the end of the manufacturer....

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....king the extended period based upon the same set of investigation, when the first show cause notice itself was issued in December 2008. The period covered in the present appeal could have been covered in the earlier show cause notice inasmuch as that show cause notice was also issued after a period of two years from June 2006. As such we are of the view that the appellant had a good case on limita....