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2012 (4) TMI 135 - AT - Central ExciseExtended Period of Limitation – demand, penalty and interest imposed on ground of alleged wrong availment of Cenvat Credit on inputs imported under DEPB scheme and wrong availment of Cenvat Credit on Capital Goods on which depreciation was claimed u/s 32 of the Income Tax Act - F.Y. 2003-04 – SCN issued on 25.11.2005 – Held that:- Relevant show-cause notices were issued far beyond the normal period of limitation prescribed u/s 11A(i) of the Central Excise Act, without invoking the extended period of limitation. For invoking the extended period of limitation prescribed under the proviso to Section 11A(1), the department has to allege and establish fraud, collusion, willful suppression or misstatement of facts or contravention of any provision of law with intent to evade payment of duty, against the defaulter. This did not happen in the present case. Therefore the entire demand has to be held to be time-barred – Decided in favor of assessee.
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