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2017 (4) TMI 1020 - AT - Central ExciseCENVAT credit - case of Revenue is that the appellant availed irregular CENVAT credit of inputs and input services used in the manufacture of pegfilgrastim, an exempted product cleared during the period March, 2011 to December, 2012 - Held that: - it is proved that even after entertaining reasonable doubt as to the dutiable nature of the products, they continued to pay duty and avail credit till December, 2012. They have stopped payment of duty only from January 2013. It has taken another 8 months for the department to wake up from their peaceful slumber and issue a letter calling for the details of the credit availed. The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - the penalty also cannot be imposed for the reason that the appellant had paid the duty on the genuine belief that the product is dutiable - some part of the period covered in the SCN lies within the normal period, for which demand is sustained. Appeal allowed - decided partly in favor of appellant.
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