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2019 (2) TMI 1097 - AT - Central ExciseCENVAT credit of additional customs duty - duty was discharged on DEPB scrips - Revenue entertained a view that the benefit of the additional Customs Duty is available as credit to the appellant only when the same is paid in cash - extended period of limitation u/s 11-A(1) of the Central Excise Act, 1944 - Held that:- Admittedly the show cause notice for the demand in question stands issued on 09.12.02.2005 for the period October 2003 to August 2004 i.e. by invoking the extended period of limitation in terms of the proviso to section 11A of the Central Excise Act. The said proviso provides that in case duty has not been paid on account of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the act or the rules made thereunder with intent to evade payment of duty, the period of five years is available to the Revenue to serve notice on such person for such short paid duty. The invocation of longer period of limitation, which is primarily on the ground that the appellant did not file the duty-paying documents along with ER-1 returns and did not stated in the said returns that the CVD was paid through DEPB. There is no reference to any column or clause in the said ER-1 which requires an assessee to disclose the above information. In the absence of any requirement to disclose in the said returns, the factum of payment of CVD through DEPB, we are of the view that non-disclosure, by itself cannot be made the ground for invocation of extended period - the mere fact that the appellant had not stated in the ER-1 returns as regards payment of duty through DEPB cannot be adopted a valid ground to justifiably invoke the extended period of limitation. The demands having been raised beyond the normal period of limitation are barred - appeal allowed - decided in favor of appellant.
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