2017 (2) TMI 825

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....ent Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. SRK/480/RGD/2007 dated 29^th November 2007. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are appellant availed CENVAT credit of capital goods during the period March 2000 to February 2001. During the course of EA 2000 audit; the officers pointed out to appellan....

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....3.2000, 09.01.2001, 15.01.2001, 03.02.2001 & 25.02.2001. I find strong force in the contentions raised by learned Counsel that the show-cause notice dated 13^th February 2006 is demanding an interest and penalty for an amount which cannot be confirmed beyond five years. On perusal of Section 11A of Central Excise Act, 1944, I find it so. The said Section envisages demand of duty only for a period ....