2014 (12) TMI 1239

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....hri Jitendra Nair, AR, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - When this Stay Petition was called out and after hearing both sides for some time, we find that the appeal itself could be disposed of at this juncture. Accordingly, after dispensing with the condition of pre-deposit of the amounts involved, the appeal is taken up for disposal. 2. Ld. Counsel bring....

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....iew, the show cause notice is issued in the month of October, 2011, demanding to recover Cenvat credit which was lastly taken on 31-8-2009, is definitely time barred as it is undisputed that the appellant has been filing the regular returns with the authorities and were availing the Cenvat credit on the angles, beams, channels etc. There is also no dispute as to the duty paid nature of the goods. ....