2017 (2) TMI 825

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.... is directed against Order-in-Appeal No. SRK/480/RGD/2007 dated 29th 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 appellant that the credit availed is incorrect and nee....

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....2.2001. I find strong force in the contentions raised by learned Counsel that the show-cause notice dated 13th 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 of five years from the show-cause notice. In the c....