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2011 (11) TMI 629 - CESTAT NEW DELHITime limitation - wrong availment of credit - whether proviso to Section 11A (1) of CEA, 1944 would be invoked keeping in view the facts of the case that there is no allegation that wrong availment of Cenvat credit took place on account of wilful misstatement, suppression of fact etc., on the part of the assessee? - Held that: - the SCN does not make any allegation of misstatement or deliberate contravention of the provisions of the CEA, 1944 or of the Rules made thereunder with intent to payment of duty and, as such, the proviso to Section 11A (1) has not been invoked. In the order-in-original passed by the Assistant Commissioner simply confirms the demand without considering the aspect of limitation, though in course of hearing, this point had been raised. Even the para 2 of the SCN mentions that the alleged wrong availment of Cenvat credit had been detected by the audit on the basis of the records produced by the respondent - also, there was bonafide doubt about excisability of the goods due to divergent views of the High Courts, extended period of 5 years could not invoked - Cenvat credit demand is hit by limitation - appeal dismissed - decided against Revenue.
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