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2019 (2) TMI 594 - CESTAT MUMBAIImposition of penalty - availment of entire CENVAT credit accumulated on nil duty payable products and exempted services rendered - non-maintenance of separate records - Rule 6(3) of the CENVAT Credit Rules, 2004 - extended period of limitation - Held that:- It cannot be said that appellant had improperly filled up ST-3 returns as ‘NO’ for availment of exempted services but by no stretch of imagination it would constitute deliberate suppression of material facts for which extended period can be invoked . Further such irregularity was pointed out in the audit report during the course of audit on the strength of documents produced by the appellant. It cannot be said that only because audit party had found some credit availed as inadmissible, suppression of fact is made out. It cannot also be established that appellant had any malafide intention to suppress its duty liability from the department - Appeal allowed - decided in favor of appellant.
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