2018 (5) TMI 567

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....vice Tax<br>S. Manikumar And M. Govindaraj, JJ. For the Appellant : Mr. N. Vijay Narayan, Sr. Counsel in both CMAs Mr.Lakshmi Kumaran For the Respondents : Mr.Rajinish Pathil (for R1) JUDGMENT ( Order of the Court was delivered by S. Manikumar, J ) On 26.03.2018, we passed the following order. "Inviting attention of this Court to CENVAT credit rules, Mr.N.Vijay Narayan, lea....

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....nder the rules which enables the disallowance or lapsing of validity availed credit? (4) Whether the first respondent is right in confirming the disallowance of the cenvat credit on an allegation which is beyond the proposal in the SCN? (5) Whether the impugned order is right in confirming the invocation of extended period of limitation when none of the ingredients for invocation....

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.... above grounds, the matter may be remanded back to the CESTAT, Madras for fresh consideration without going to the merits of the case. 4. Mr.Rajinish Pathyil, learned counsel for the revenue, seeks time to get appropriate instructions. 5. Post on 28.03.2018." 2. By producing a true copy of the Show Cause Notice No.48 of 2006 dated 12.10.2006, signed by Mr.B.Ravichandran, the t....