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2013 (4) TMI 81 - AT - Central ExciseCenvat Credit – in or in relation of manufacture - various items like MS Angles, MS Channels, MS Plates, etc. - Held that – It is evident that the finding of the Commissioner (Appeals) against the appellant is based upon the entries contained in the ledger account maintained by the appellant. - the finding of the Commissioner (Appeals) is correct because appellant doesn’t have any documentary or corroboratory evidence in support of their argument. The appellant has not produced evidence of the persons who did work of repair of furnace nor he has produced bills or account for the said repair work claimed to have been undertaken by him. Coming to the issue of limitation. On reading of the proviso to Section 11A of the Act, it is clear that the Department can invoke the extended period of five years limitation in cases of fraud, collusion, or wilful misstatement or suppression of fact by the assessee or contravention of any provision of the Excise Act. - Demand confirmed - decided against the assessee.
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