2018 (10) TMI 76

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....DER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. CD/303/M-II/2016 dt. 17/02/2016 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 3. Briefly stated the facts of the case are that the appellant had availed inadmissible Cenvat Credit of Rs. 3,14,658/- during the period 2001-02 to 2004-05 against invoices without recei....

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....he said show cause notice was adjudicated vide Order-in-Original dt. 24.08.2010. Aggrieved by both the orders, the appellant preferred appeals before the Commissioner (Appeals), who in turn, rejected their appeals. The appellant carried out the order of the Ld. Commissioner (Appeals) before this Tribunal and vide order dt. 19.9.2014 disposed of their appeals observing that the demand for recovery ....

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....rge for the appellant submits that in the order of this Tribunal dated September 2014 while disposing both the appeals the Tribunal at para 4 observed that recovery of inadmissible credit be restricted to five years from the date of issuance of the show cause notice and in para 4.1 observed that the appellant are required to reverse suo motu credit equivalent to the demand of cenvat credit held to....

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....r (Appeals). He submits that while disposing first appeal arising out of the cause of action arose by issuance of show cause notice in 2009, this Tribunal directed to restrict the amount inadmissible credit to a period of five years. However, in the case of demand of suo motu credit availed in July 2009. It was at five ears period be calculated from the date of issuance of show cause notice. It is....