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2011 (3) TMI 983 - AT - Central ExcisePenalty - Cenvat credit - The appellants had taken wrong cenvat credit of Rs.1,51,899/- on 01.07.2001 on the basis of own invoices of the rejected material as per Rule 16(1) of Central Excise Rules, 2001 - Further, the appellants accounted the rejected material in their RG-1 register on 19.06.01 as waste and scrap - The show cause notice was issued, as a result of audit objection on 29.06.06 i.e. much beyond the normal period of limitation - Commissioner (Appeals) has not accepted the appellant s plea of limitation on the ground that they have not filed any D-3 intimation about the receipt of rejected goods - However, find that in as much as due entries were made in Part-I and Part-II of RG 23A, it cannot be held that there was any malafide, suppression or mis-statement on the part of the appellant - The notice having been raised beyond the normal period of limitation is barred - Decided in favour of assessee.
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