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2016 (12) TMI 146 - AT - Central ExciseCENVAT credit - The appellants received the waste paper, waste cuttings etc. from their sister units namely M/s APPM, (PSC unit) Serinarasannapalem, and M/s A.P.Paper Mills Ltd(APPM) Rajamundhry - these two sister concerns passed on excess Cenvat credit by paying Cenvat duty at higher rate of 10%, instead of paying the concessional rate of duty @ 4% and 5% as per the exemption notification - Held that: - The period involved is April, 2010 to October, 2011 and the show cause notice has been issued on 13.9.2012. It is not disputed that the appellant had paid higher rate of duty for their inputs during the relevant period. So also, there is no allegation made out in the show cause notice that the appellant had willfully suppressed or misstated, with an intention to evade payment of duty. More over, there is strength in the findings of original authority that the appellant had no malafide intention while availing the alleged excess credit - the demand raised, invoking the extended period of limitation in my view is unsustainable - The issue of limitation having been answered in favour of the respondent, I do not think it necessary to delve into the issue on merits - appeal dismissed - decided against Department.
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