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2016 (9) TMI 33 - AT - Central ExciseImposition of penalty - credit taken on the strength of invoice received from M/s. Nakoda Trading Corporation has been denied - M/s. Nakoda Trading Corporation had not received the imported goods at all - sale of imported goods to the appellants and the countervailing duty paid on the imported goods was transferred to the appellant by issue of invoices, on which the appellant had taken the credit - Held that:- it is found that earlier in the case of another noticee in the same proceedings, namely, Shri Satish Agarwal, Partner of M/s.Time & Space Haulers, against whom penalty was dropped by the impugned order, the Revenue had withdrawn the appeal by filing a miscellaneous application. The said appeal was allowed to be withdrawn, as the amount of penalty was below the threshold limit prescribed in the litigation policy. In the case of Shri Pradeep Gaur, the facts are identical and the penalty imposed is ₹ 2.00 lakhs which is below the threshold limit prescribed in the litigation policy. In view of the above, the appeal filed by the Revenue in the case of Shri Pradeep Gaur is dismissed. Invokation of extended period of limitation - Demand - credit taken during 2005 has been raised in 2010 - Held that:- the order-in-original does not record any ground for upholding the extended period of limitation and also does not examine the documents submitted by the appellants to establish that they have indeed received the goods. In the impugned order also no suppression mis-declaration or fraud on the part of the appellant has been pointed out. No statements or other evidence has been shown to indicate any role of the appellant in the alleged fraud. The impugned order does not dispute that goods have been received by the appellants along with the said invoice. Therefore, in the absence of any specific allegation of mis-declaration, suppression, fraud or collision on the part of the appellant extended period of limitation cannot be invoked against the appellants. The demand is therefore set aside as barred by limitation. - Decided in favour of appellant
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