2020 (4) TMI 470

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....e Respondent: Mr. Tarun Kumar, Authorised Representative PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein credit has been denied to them on the premise as per Notification No. 02/14-CE (N.T.) dt. 20.01.2014, the appellant was not entitled to credit prior to the Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that the appellant is located in ....

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....ubmits that the period involved in this case is 01.06.2012 to 19.01.2014 whereas the show cause notice has been issued on 21.06.2017 by invoking the extended period of limitation. He also submits that in their own case vide Final Order No. 63319/2018 dt. 12.10.2018 for the same period, this Tribunal has already held that extended period of limitation is not invokable. Therefore, the impugned order....