2018 (4) TMI 63

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....spondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned wherein cenvat credit sought to be denied in terms of Rule 16(2) of the Central Excise Rules, 2002. 2. The facts of the case are that the appellant is manufacturer of auto parts and clearing the same on payment of duty. Some parts after clearance were returned back by the buyers as defective and at the time of rec....

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....nst the said order, the appellant is before me.  3. The Id. Counsel for the appellant submits that for the earlier period, a show cause notice was issued to the appellant on 04.10.2006 for the period of October' 2001 to June' 2005 on the same issue, the proceedings against the appellant were dropped, therefore, the extended period of limitation is not invokable. He was further argued....