2018 (12) TMI 926

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.... Absent on Call for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request. Accordingly we have heard learned A.R. for the Revenue and have gone through the impugned order. 2. The appellant is engaged in the manufacture and clearance of motor vehicles & parts and is d....

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....rential duty deposited by the appellant during the period August, 2008 to December, 2013 on account of the differential assessable value from their factory gate and the depots. 4. The notices issued to the appellant were contested on merits as also on limitation. It was contented by the appellant that there is no dispute with the services availed from the service provider were utilized by them,....

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....ongwith imposition of penalties. The order passed by the Original Adjudicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 7. On going through the records, we note that the dispute relates to the denial of credit of Rs. 1,09,856/- on the ground that the appellant's name has not been mentioned in the invoices. On the other hand the appellants have strongly contended....

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....titled to avail said credit. 9. Apart from that, we also note that demand is barred by limitation inasmuch as the appellants were regularly filing returns and were reflecting the said credit in which case demand raised beyond the normal period has to be held as barred by limitation. Accordingly, we set aside the demand confirmed on the said count. As regards interest, the Lower Authorities h....