2018 (9) TMI 3

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....peal against order-in-appeal no. CD/307 & 308/Bel/2016 dated 29th February 2016 of Commissioner of Central Excise (Appeals), Mumbai Zone - II which, while dropping the penalty imposed by the original authority, confirmed recovery of wrongly availed CENVAT credit to the extent of Rs. 14,553/- along with recovery of interest amounting to Rs. 261379/-. 2. It would appear that on the basis of audit r....

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....iod beyond five years and place reliance on decision of Hon'ble High Court of Gujarat in Commissioner of Central Excise and Customs, Vadodara - II v. Gujarat Narmada Fertilizers Co Ltd [2012 (285) ELT 336 (Guj.)]. 3. Learned Authorised Representative opposed the plea that limitation would apply to the demand. According to him, before the first appellate authority the appellant had merely contest....