Cce, Delhi-Iii v. Ms. Jay Ushin Limited .

Ashok Jindal, Judicial Member:— Today, the matter was called. The ld. Counsel for the respondent took the preliminary objection that in this case although the Ld. Commissioner (A) has allowed the cenvat credit to them but apart from that show cause notice has been issued beyond the period of limitation i.e. for the period 2007-2008 on 07.01.2010 and not invoked the period of limitation.

2. Heard the parties.

3. Considering the fact that the show cause notice covered the period beyond one year and extended period of limitation has not been invoked, therefore, the show cause notice itself is defective.

4. In that circumstances, the show cause notice is not sustainable and the said issue has not been considered in the ld. Commissioner (A) in the impugned order, on that ground itself the respondent succeeded.

5. Therefore, I do not find any merit in the appeal filed by the Revenue, the same is dismissed.

6. Dictated and pronounced in the open court.