2014 (7) TMI 234

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....te JUDGEMENT Per Archana Wadhwa: After rejecting the request for staying the operation of the impugned order of Commissioner (Appeals), I proceed to decide the appeal itself inasmuch as the short ground is involved. 2. After hearing both sides, I find that Cenvat credit of Rs. 5,41,846/- was denied to the respondent by the original adjudicating authority on the ground that same has been avail....

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....ger period of limitation. Apart from the fact that the credit was being availed by reflecting the same in their statutory records, in which case again no malafide can be attributed on the part of the respondents so as to justifiably invoke the longer period of limitation. For the above proposition, reference can be made to the following decisions: 1) Continental Foundation Joint Venture v. CCE, C....