Extended limitation period on issues interpreted differently by different courts

Arising out Order-in-Appeal No. MI/AV/207/2011 dated 19.04.2011 & Order-in-Appeal No. BK/37 & 49/2012 dated 02.08.2012 & 22.08.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai I & IV. Extended period of limitation cannot be invoked on matters interpreted differently by different courts  Brief of the case: The CESTAT Mumbai in the case of M/s Aarti Industries Ltd. vs. CCEx, Thane held that wrong availment of Cenvat credit cannot be said to a willful attempt of suppression with the intent to evade the payment of duty when the matter has been interpreted in...