2018 (9) TMI 3

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....ndent ORDER M/s VVF Ltd is in appeal against order-in-appeal no. CD/307 & 308/Bel/2016 dated 29^th 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 ....

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....erest for the credit pertaining to the period 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....

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....issioner of Central Excise, Raipur v. Vandana Vidyut Ltd [2016 (331) ELT 231 (Chh.)] and of the Tribunal in Commissioner of Central Excise, Allahabad v. Balrampur Chini Mills Ltd [2014 (300) ELT 449 (Tri.- Del.)] but has, nevertheless, set aside the penalty. In these circumstances the claim of the Learned Counsel that the extended period is not invokable does not sustain. Consequently, the interes....