2018 (10) TMI 1275

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.... vide its Order dated 29.08.2018 and the all the 11 appeals were allowed. These two appeals were de-linked because issue involved in these two appeals is different and the same has not been dealt with by the Commissioner (A) in its impugned order dated 15.02.2018. In the impugned order passed by the Commissioner, no speaking order has been passed on the issue of short reversal CENVAT Credit in terms of Rule 6(3A)(b)(iii) of the CENVAT Credit Rules, 2004. Since the issue in both these appeals is identical therefore both the appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods like cable and connectors etc., falli....

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....ed by limitation of time and the same is liable to be set aside. He further submitted that the demand in the present cases relates to the period April 2011 to November 2014 and April 2012 to July 2014 in case of Unit 1 and Unit 2 respectively whereas the SCN was issued on 18.08.2015. He further submitted that the demand has been confirmed by invoking the extended period of limitation in terms of Section 11A(4) of the Central Excise Act, 1944. He further submitted that the extended period of limitation under Section 11A(4) has been wrongly invoked as no ingredient of the said Section is present in these cases as the appellant has complied with the procedural requirement of law by filing the monthly returns with complete disclosure as require....