2014 (11) TMI 157

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....tten submissions and argued that their unit was also earlier visited both the Internal Audit Teams as well as CERA but no objection was raised. Appellant relied upon the following case laws in support of their agreement that extended period can not be invoked:-           (a) Rajasthan Warehousing Corpn. Vs. CCE Jaipur - [2011 (23) STR 385 (Tri. Del.)]          (b) CCE Bangalore vs. MTR Foods Limited - [2011-TIOL-696-HC-KAR-CX]         (c) Harrison Polysacks Pvt. Limited vs. Commissioner of Service Tax Vadodara - [2013 (292) ELT 513 (Tri. Ahmd.)]         (d) CCE Kolkata vs. ITC Limited....

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....ellant had availed excess cenvat credit on the invoice raised by an export oriented unit. I also find that the appellant had reversed the cenvat credit on 4-9-2009 when second audit checking of the documents took place and before the issuance of the show cause notice. I also find from the records that the first audit of the appellant took place on 17th to 19th August, 2009 and the audit party did not notice any thing wrong in availment of cenvat credit. On subsequent perusal of records and verification of the documents maintained by the appellants, it was noticed that the appellant availed excess credit of Rs. 1,96,329/-. Show cause notice in this case was issued on 12-1-2010 along with demand for the interest and imposition of penalties. I....