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2014 (9) TMI 336 - HC - Central ExciseCENVAT Credit - Wrongful availment - Invocation of extended period of limitation - Whether the CESTAT has erred in holding that extended period of limitation is not available without ascertaining the presence of the ingredients specified in section 11A(4) of the Central Excise Act, 1944 - Held that:- Tribunal ought to have specifically dealt with the grounds which had weighed with the Adjudicating Authority and the Commissioner (Appeals) in applying the extended period of limitation. Both the authorities have noted that the assessee had made a suppression of fact in regard to the material which was used while filing a declaration and availing Cenvat credit. Without displacing this basic finding of fact, the Tribunal ought not to have, in our view, disturbed the order which was passed - matter remanded back - Decided in favour of Revenue.
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