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2017 (10) TMI 120
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....r Singh, Authorized Representative (DR) - for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the demand of interest has been confirmed against the appellant by invoking extended period of limitation. 2. The brief facts of the case are that during the course of audit conducted for the period October 2006 to March 2011 in November 2011, it wa....
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.... are not liable to pay interest. They also contended that the show cause notice is barred by limitation in light of the decision of the Hon'ble High Court of Punjab & Haryana in the case of Jai Bharat Maruti Ltd. vs. CCE, Delhi - III reported in 2014 (307) E.L.T. 282 (P&H), therefore, the impugned order is to be set aside. 4. On the other hand, learned AR submits that there is no ti....
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....ing period. Further, I find that the show cause notice has been issued to the appellant by invoking extended period of limitation to demand interest whereas the audit took place in the month of November 2011 and the appellant has reversed the Cenvat credit in November and December 2011. Admittedly, the show cause notice has been issued by invoking extended period of limitation and the Hon'ble High....