2019 (7) TMI 480

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....r the Revenue : Shri Mohd. Altaf (Asstt.Commr.) (A.R.) ORDER PER ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Ayush Agarwal, learned Advocate for the appellant and Shri Mohd. Altaf, learned Asstt.Commissioner(A.R.) for the Revenue I note that through impugned Order-in-Appeal the appellants have been denied Cenvat credit of Rs. 2,04,008/- availed during the period from ....

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.... Triveni Engg. & Industries Ltd. reported at 2015 (317) E.L.T. 408 (All.). 2. Learned A.R. for the Revenue has supported the impugned order. 3. Having considered the submissions from both the sides and on perusal of record I find that the show cause notice was issued after 26 months after conducting of the audit. I note that Hon'ble Allahabad High court in the above-stated case has held that if ....