2021 (3) TMI 777

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....Bhasha Ram, Authorized Representatives ORDER The appellant is in appeal against the impugned order wherein the 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 avail credit prior to the Notification No. 02/14 (N.T) dt. 20.01.2014 in terms of Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case ar....

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....appellant is before me. 3. The Ld. Counsel for the appellant submits that the period involved in this case is February 2010 to January 2014 and the show cause notice has been issued on 30.05.2017 by invoking extended period of limitation. Therefore, the show cause notice is highly time barred. He also submits that in the case of Dharampal Satyapal Limited vs. CCE, Noida - 2017 (352) ELT 396 (Tri.....

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....mstances, the extended period of limitation is rightly invoked. 5. Heard the parties and considered the submissions. 6. Without going into the merit of the case at this stage the appellant has contesting only limitation, therefore, I am dealing only the issue of limitation. I find that there is no provision in law for the appellant to file invoices before the department in time. In these circums....