Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 482 - AT - Central ExciseAdmissibility of cenvat credit - denial of credit by observing that transmission towers, being permanently fixed/ embedded to earth and hence being immovable property, cannot be considered to be goods - Held that:- Commissioner (Appeals) has set-aside the penalty on the ground that there was no allegation of suppression against the assessee and there was also no intention to evade duty, as the appellant being a Government Undertaking. It is not the Revenue s case that they have challenged the said part of impugned order of Commissioner (Appeals). As such, the findings of the appellate authority on the point of absence of malafide have attained finality. I agree with the ld. Advocate that in the case of absence of any intention to evade payment of duty, the extended period would not get invoked. Inasmuch as the demand in the present case stands raised by invoking the longer period of limitation, I find no justifiable reason to uphold the impugned order. However, as ld. DR has referred to the fact that part of the extended period may fall within the limitation period, remand the matter to the original adjudicating authority for examining the said aspect alongwith the appellant s plea that the credit was taken only in April 2010 and not subsequently. The appeal is disposed of in the above manner.
|