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2015 (11) TMI 205 - AT - Central ExciseDuty demand - Availment of Cenvat credit - Bar of limitation - Held that:- except for one letter dated 17.08.2005 from the Superintendent of Central Excise directing the appellant to produce original copy of RG23A part II, no other information was sought. I also find from the records in response to the letter dated 17.08.2005, appellant informed the Range officer that original RG23A part II was lying with them only. Despite so many correspondence entered into with the departmental authorities, the appellant by letter dated 30.05.2006 informed the Asst. Commissioner of Central Excise, Rasayani Division that they are taking recredit of the amount and did so by entry no. 940 dated 12.06.2006. It is not in dispute that the monthly excise return of June 2006 was filed with the Range authorities in time indicating therein the Cenvat credit availed by the appellant. - despite such clear intimation and information from the appellant s side in May 2006, revenue authorities issued a show-cause notice on 25.03.2011 invoking the extended period for seeking reversal of the amount of ₹ 3,94,950/- which, in my view, is blatantly time barred. The allegations in the show-cause notice are also very bland inasmuch it only said that the assessee deliberately suppressed the fact of recredit which is in contravention of Rule 3 of CENVAT Credit Rules, 2004. - on the fact of such clear cut information given to the department for recredit of the amount in June 2006; the show-cause notice issued in 2011 is to be held as time barred and no suppression, misstatement is proved against the appellant. - impugned order is set aside on the point of limitation itself - Decided in favour fo assessee.
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