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2018 (9) TMI 554 - AT - Central ExcisePenalty u/s 11AC of CEA - removal of capital goods after use - Rule 3(5) of Central Credit Rules, 2004 - Time Limitation - Held that:- The period of dispute is January 2007 whereas the show cause notice has been issued on 13.01.2013 which is beyond the period of five years, both the authorities below imposed the penalty on the appellant under Section 11AC of the Act on the ground that there is no time limit prescribed for the lack of penalty under Section 11AC of the Act. The authorities have intentionally dragged the appellant into litigation by issuance of the show cause notice after the lapse of five years, the action of the authorities below cannot be appreciated which cause harm to the industry - As on merits, the Ld. Commissioner (Appeal), held that the duty along with interest cannot be demanded as barred by limitation, therefore, no penalty is imposable on the appellant. Penalty set aside - appeal allowed - decided in favor of appellant.
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