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2012 (7) TMI 603 - AT - Central ExciseCenvat credit paid on furnace oil - demand for the period involved is from April 2003 to February 2005 - reversal of CENVAT Credit on the furnace oil consumed for the clearance of steam to their sister concerns - Show Cause Notice for the period April 2003 to June 2004 is issued on 26.07.2005 and for the period July 2004 to February 2005, is issued on 28.7.2005 – Held that:- Show Cause Notice dt.26.7.05 is belatedly time barred - Revenue was aware of the issue and the Show Cause Notices were issued to the appellant on 28.04.2004 by invoking extended period of limitation - Revenue could not have invoked extended period of limitation for the demand the duty - demand for the period April 2003 to Jun3 2004 set aside Cenvat credit paid on furnace oil – demand for the reversal of CENVAT Credit on the furnace oil consumed for the clearance of steam to their sister concerns - For the period July 2004 to February 2005 - Show Cause Notice was issued on 28.7.2005 – Held that:- SCN is within the period of limitation and on merit – against assessee Cenvat credit paid on furnace oil - demand for the reversal of CENVAT Credit on the furnace oil consumed for the clearance of steam to their sister concerns - Show Cause Notice is issued on 12.08.2005 for the period December 2001 to March 2003 – Held that:- Show Cause Notice dt.12.08.2005 is belatedly time barred, inasmuch as the very same issue was in question in the earlier Show Cause Notice dt.28.04.2004 and hence the Revenue could not have invoked the extended the period of limitation in this Show Cause Notice Cenvat credit paid on furnace oil – demand for the reversal of CENVAT Credit on the furnace oil consumed for the clearance of steam to their sister concerns - Show Cause Notice was issued on 13.01.2006 for the period March 2005 to 15..05.2005 – Held that:- Entire period is within limitation and no extended period is involved – Against assessee Imposition of penalty on the appellant for the period wherein confirmation of demand within limitation – Held that:- Appellant has been under the bonafide belief that he need not reverse CENVAT Credit used for the purpose of manufacturing of steam which is supplied to their sister concern, till the issue was decided against them by the Tribunal – Penalty set aside
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