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2018 (6) TMI 312 - AT - Central ExciseTime limitation - suppression of facts - no malafide intent - CENVAT credit - outward transportation availed in the month of March, 2008 - Scope of SCN - Held that:- Section 11AC can only be invoked when there is suppression of facts, willful mis-statement, fraud, collusion etc. with intent to evade payment of duty. Since, no such charge was made in the show-cause notice, the adjudicating authority has no power to invoke Section 11AC, which is beyond the scope of show-cause notice - there is no suppression of facts or willful mis-statement on part of the appellant as regards the availment of CENVAT Credit on outward transportation. As regards the admissibility of the outward transportation, there were plethora of litigation and there were conflicting judgments - the issue involved grave interpretation of law. For this reason also, no malafide can be attributed to the appellant. The demand is not sustainable on time bar - appeal allowed - decided in favor of appellant.
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