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2014 (12) TMI 201 - AT - Central ExciseCenvat credit - suppression of facts - Invocation of extended period of limitation - Held that:- Show Cause Notice admits that the appellants had been regularly filing the ER-1 returns showing all the details. The adjudicating authority has held that the noticee was required to declare certain facts instead of taking a plea that it was not required do so. The adjudicating authority does not quote any provision of law under which they were required to declare the ‘facts’ - The adjudicating authority has equated suppression with non-declaration of something not even required to be declared as per law. The Supreme Court in case of Central Excise Vs. Chemphar Drugs and Liniments, [1989 (2) TMI 116 - SUPREME COURT OF INDIA] has held that extended period is applicable only when something positive other than mere inaction or failure on the part of manufacturer is proved. Similar view was held by Supreme Court in the case of Gopal Zarda Udyog Vs. Commissioner of Central Excise Delhi [2005 (9) TMI 83 - SUPREME COURT OF INDIA]. In the present case the adjudicating authority does not bring out any inaction or failure on the part of the appellants. Prima facie the appellants have a fairly good case atleast for non-invokability of the extended period as a consequence of which the impugned demand would be hit by time bar. The appellants have also contended that the impugned credit is admissible on merit also but without going into a detailed analysis of the appellants contentions on merit at this stage, we find that on the ground of time-bar alone, a goods case is made out for waiver of pre-deposit. Accordingly, we waive the pre-deposit and stay recovery of the adjudicated liabilities during pendency of the appeal - Stay granted.
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