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2017 (6) TMI 679 - AT - Central ExciseCENVAT credit - extended period of limitation - Held that: - as the Commissioner (A) has observed in para 12.1 to 12.3 that the entire facts were in the knowledge of the department and the audit report also came on 8.1.2007 and the show-cause notice was issued on 3.4.2009 which is beyond the period of limitation and the department has also failed to bring on record any suppression of fact except saying that the same was detected during the audit and had it not been detected during audit, it would have gone unnoticed. This is not sufficient to invoke the extended period of limitation. The assessee has been filing the ER-1 returns regularly, in which the assessee has been disclosing the availment of CENVAT credit and the department did not raise any objection and it is only during audit for the first time the objection was raised and thereafter also the department did not issue the show-cause notice within a period of one year. Appeal dismissed - decided against Revenue.
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