2021 (5) TMI 28

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....llants: Mr. Jatin Mahajan, Advocate Present for the Respondent: Mr. Rajesh Rai, Mr. Amandeep Kumar, ARs. ORDER The appellants are 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 N....

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....ble to the appellant. The matter was adjudicated, the credit availed by the appellants was denied. Against the said order, the appellants are before me. 3. The Ld. Counsel for the appellants submits that the period involved in this case is June 2012 to August 2013, December 2012 to January 2014 and 2012-14 respectively and the show cause notices have been issued on 20.06.2017, 29.11.2017 and 19.4....

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....er and submits that the invoices were never produced before the department by the appellant and the appellant never verified weather the supplier has availed the benefit of the notification in question or not? In these circumstances, 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....