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2015 (11) TMI 37 - AT - Central ExciseDuty demand - extended period of limitation - whether or not the appellant is liable to pay 10% of value of electricity wheeled out of their factory during the relevant period - Held that:- On perusal of the case details it is clear that the matter regarding the status of electricity whether the same is excisable, exempted is a matter of dispute and has been subject matter of various rulings by CESTAT, Hon’ble High Courts and Hon’ble Supreme Court. In the appellant’s own case earlier proceedings were initiated on the same grounds and adjudications were done. In 2006 same issue was taken up in audit and there were correspondence discussing the eligibility of Cenvat credit. Hence, we find that the allegation of willful suppression with intention to evade is not sustainable in the present case and the show cause notice-cum-demand issued on 12/11/2009 is hit by time bar beyond the normal period. It is seen from the impugned order that from October 2008 to June 2009 (covered by first show cause notice dated 12/11/2009) and during July 2009 to December 2009 (covered by second show cause notice dated 18/03/2010) and for the period January 2010 to June 2010 (covered by third show cause notice dated 03/02/2011), the appellant have reversed Cenvat credit attributable to input services used in relation to manufacture of electricity cleared outside. - show cause notice dated 12/11/2009 is hit by time bar beyond the normal period - Decided in favour of assessee.
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