2017 (5) TMI 275

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....R) for the respondent ORDER M/s Padma Flashlights Pvt Ltd challenges order-in-appeal no.BC/17/MUM-III/2012-13 dated 25^th April 2012 for having upheld the order of the original authority which had disallowed CENVAT credit of Rs. 92,854/- as wrongly availed besides charging interest and imposing penalty. 2. Of this disputed amount, Rs. 42,661/- pertains to invoices that were not in their n....

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....es [2014 (311) ELT 272 (Tri-Del)]. That, in the absence of any specific allegation of omission or commission in the show cause notice, the impropriety of invoking the extended period, as decided by the Tribunal in Maharashtra State Electricity Board v. Collector of Central Excise, Pune [2003 (161) ELT 391 (Tri-Del)], is applicable to them is the contention of the Learned Counsel. 3. Learned Aut....