2015 (7) TMI 713

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....A, for the Appellant. Ms. Suchitra Sharma, AR, for the Respondent. ORDER After hearing both sides duly represented by Shri Pulak Saha, learned Advocate and Ms. Suchitra Sharma, learned DR, we find that the appellant is engaged in the business of selling its washing machines, dryers, microwave machines and dish washers etc. The appellants are also offering the free warranty for limited per....

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..... In view of the above, proceedings were initiated against the appellant for the period December, 2003 to March, 2006 by way of issuance of show cause notice dated 9-5-2007 by invoking the longer period of limitation. The said show cause notice was adjudicated by the Additional Commissioner, who held that 20% restriction on availment of Cenvat credit under Rule 6(3)(c) of Cenvat Credit Rules,....

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....g the fact that Additional Commissioner has himself interpreted the provisions of Rule 6(3)(c), in favour of the assessee is indicative of the fact that said provisions are capable of two interpretations. When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of adopting the same interpreta....