2011 (9) TMI 897

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....sociates, Advocate, for the Respondent. JUDGMENT [Judgment per : N. Kumar, J.]. - The Revenue has preferred this appeal challenging the order passed by the Tribunal [2010 (255) E.L.T. 261 (Tri. - Bang.)] holding that the demand of Cenvat credit wrongly utilized is barred by time. 2. Section 11A provides for recovery of excise duty not levied or not paid or short levied or short paid ....

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....eturns relating to receipt of inputs and availment of Cenvat credit. It had also filed periodical returns showing payment of excise duty on its final products. Authorities never raised objection to the assessee taking and utilizing Cenvat credit during the material period for payment of duty on its final products as reflected in the monthly ER-1 returns. Therefore, the impugned demand invoking lar....