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2017 (11) TMI 991 - AT - Central ExciseExtended period of limitation - it is the contention of the appellant that the entire facts were in the knowledge of the Department and the declarations made on the invoices clearly showed the number of packages being supplied by them free of cost, hence longer period of limitation was not justified - Held that: - Admittedly, the letter stands received by the Revenue as also the fact that the invoices carried a declaration to the fact of free supply of goods does not stand doubted by the Revenue. In fact the said declaration available in the invoices stand accepted in the show cause notice itself. If that be so, there cannot be any mala-fide intention, mis-statement or suppression with intent to evade payment of duty on the part of the appellant. In the absence of the same, the longer period of limitation is not available to the Revenue - the demand having been raised behind the normal payment of limitation, is fully time barred. Penalty - CENVAT credit - inputs/raw materials, cleared the same to their sister unit without reversal of the credit - Held that: - In view of the fact that the appellants have subsequently debited their Cenvat account in respect of inputs, which were cleared by to their sister unit, as also on account of the fact that the entire situation was Revenue neutral inasmuch as the credit debited by the appellant was available as credit to their sister unit, I find no justification for imposition of penalty upon them. Appeal allowed in part.
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