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2016 (7) TMI 629 - AT - Central ExciseDenial of credit availed on TMT Rebar Coils, TMT Rebar and cement - time barred demand - Held that:- It is seen that the period involved is July 2009. The show-cause notice is dated 01/04/2013, which is beyond the normal period. From the records, as find no evidence to establish that appellant suppressed facts with intent to evade payment of duty. The findings of Commissioner(Appeals) is that appellant ought to have ensured whether credit is admissible before availing credit. This does not amount to suppression. Further the show-cause notice relies upon ER-1 returns filed by appellant. This again established, that appellant disclosed necessary details in ER-1 returns. All these prove that appellant is not guilty of suppression. Therefore the extended period is not invokable. Demand is unsustainable being time-barred. - Decided in favour of assessee
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