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2016 (12) TMI 903 - CESTAT NEW DELHIInvocation of extended period of limiatation - Denial of cenvat credit - structural steel items such as MS Joists, MS Channels, Steel Plates, CTD Bars, MS Angles, MS Flat, MS Beam falling under chapter 72 of the Central Excise Tariff Act, 1985 - SCN issued by department beyond 1 year - Held that: - It is an admitted fact on record that the SCNs were issued by the Department beyond the period of one year from the relevant date. The proviso to Section 11A has been invoked for recovery of the amount in question. Since the appellant had intimated the Central Excise Department regarding taking of cenvat credit on the disputed goods in its monthly ER-1 return, the allegation of suppression, misstatement, etc. cannot be leveled against the appellant, justifying invocation of extended period of limitation. Rule 12 of the Central Excise Rules, 2002 cast the responsibility on the proper officer to scrutinize the correctness of the information furnished in the periodical return and to call for any additional document from the assessee for necessary verification. In the present case, since the Jurisdictional Central Excise authorities have not raised any objection that the return filed by the appellant are not proper or correct, the SCN, in such an eventuality, should be confined to the period of one year from the date of filing of such return by the appellant. Thus, in absence of any specific findings regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion, suppression of fact, etc., I am of the considered opinion that longer period of limitation cannot be invoked for confirmation of demand. Demand not sustainable - appeal allowed - decided in favor of appellant-assessee.
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