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2014 (11) TMI 868 - AT - Central ExciseWaiver of pre deposit - Cenvat Credit - suppression or wilfull mis-statement of facts - Invocation of extended period of limitation - Held that:- Show Cause Notice admits that the appellants had been regularly filing the ER-1 returns showing all the details. The adjudicating authority has held that the noticee was required to declare material facts instead of taking a plea that it was not required to declare or submit details of goods on which Cenvat Credit was taken. The adjudicating authority does not quote any provision of law under which they were required to declare the material facts; the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law. It is a fact that the description of goods on which Cenvat credit is taken is not required to be declared in the ER-1 returns. They mentioned every detail required to be mentioned in the ER-1 returns. The adjudicating authority has equated suppression with non-declaration of something not even required to be declared as per law. prima facie the appellants have a fairly good case atleast for non-invokability of the extended period as a consequence of which the impugned demand would be hit by time bar. The appellants have also contended that the impugned credit is admissible on merit also but without going into a detailed analysis of the appellant’s contentions on merit, at this stage, we find that on the ground of time-bar alone, a goods case is made out for waiver of pre-deposit. - Stay granted.
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