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2016 (6) TMI 401 - AT - Central ExciseNon-payment of cenvat credit on supplementary invoices - penalty imposed - period of limitation - Held that:- The admitted facts are that the appellants cleared inputs as such, on which they have availed cenvat credit. The credit on inputs was availed on two different dates. Initially, on the main invoice and later on the additional amount based on supplementary invoice. When such inputs were cleared, they paid an amount equal to the credit taken for the first time without considering the credit taken on supplementary invoices. The plea on the part of the appellant is that there has been an omission mainly due to the credit taken on two occasions and not with an intent to avoid the payment of duty. The admitted facts are that the amount along with interest so payable has been paid as pointed out by the Audit. As find that based on the facts as narrated above, no proceedings by way of issuance of notice is required in the present case in terms of sub-section (2 B) of Section 11A of the Central Excise Act, 1944. In the present case, the show cause notice issued after almost three years of Audit invoked extended period for demanding the amount, which is paid with interest by the appellant much before the issue of notice. As such, find that the impugned order is not sustainable inasfar as the penalty is concerned. The appeal is allowed to that extent.
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