TMI Blog2015 (7) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - the appellant had intimated the cenvat particulars with regard to the disputed goods in the RG-23 part-II Register and also reflected in the monthly ER-I return filed before the Jurisdictional Central Excise Authorities - the activities of the appellant were within the knowledge of Department, the SCN issued by invoking the extended period of limitation, is not maintainable. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52606/2014-E[SM] - Final Order No. 54309/2015 - Dated:- 7-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Prabhat Kumar (Advocate) for the Respondent Mr. Devinder Singh, DR for the Appellants ORDER The appeal is directed against the impugned order dated 3.2.2014 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas the SCN was issued on 23.01.2012. Thus according to the Ld. Advocate, since the SCN has been issued beyond the period of one year from the relevant date i.e. taking of Cenvat credit, the same is barred by limitation of time as per Section 11A ibid Ld. Advocate further submits that in absence of any element of suppression, misstatement, collusion, fraud, with intent to evade payment of duty, the extended period under the proviso to Section 11A cannot be invoked for confirmation of the duty demand and for imposition of equal amount of penalty. To substantiated his above stand, the Ld. Advocate has cited the judgment of Hon ble High Court in the case of CCE Belgaum vs Hindalco Industries Ltd. reported in 2012 (286) ELT 503 (Kar), Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 of the CETA and whether the SCN issued in 2012 covering the period from August 2007 to August 2009 is barred by limitation of time. 7. I find from the available records, that the appellant had purchased the old and used steel plant with its furnace in the year 2007 and to make it workable, the disputed goods have been used for construction/ erection of rolling platform, penal track material, supporting stand, storage, platform and for repairing of old and used parts. Considering the activities undertaken by the appellant, I am of the view that disputed goods should merit consideration as inputs for the purpose of taking cenvat credit. Further, I find from the statement recorded from the appellant pursuant to the summons by Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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