Extended period of limitation must be specifically invoked in SCN specifying grounds for such invocation

CESTAT, BANGALORE BENCH Commissioner of Central Excise, Mangalore versus Ansal Granicom (P.) Ltd. FINAL ORDER NOS. 154 & 155 OF 2011 APPEAL NOS. MARCH 12, 2012 ORDER P.G. Chacko, Judicial Member  These appeals filed by the department are directed against two orders of the Commissioner (Appeals). The respondent had imported certain inputs on payment of duties of customs (including CVD) by utilizing DEPB credit. Subsequently, CENVAT credit of the CVD so paid was taken by the respondent in 2003-04 amounting to Rs. 10,33,675/-. Later on, in the face of audit objections, they...