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2019 (3) TMI 182 - AT - Central ExciseCENAT Credit - credit on excise invoices produced by the appellant - suppression of facts or not - time limitation - Held that:- In the impugned order, the Commissioner (A) has recorded in para 6 that there is a statement of the appellant dated 8.8.2003 wherein they have explained the procedure regarding availment of CENVAT credit, which means that the appellants have not suppressed the relevant information from the Department. Thereafter, the Department issued the show-cause notice on 1.4.2007 after almost four years after the disclosure of information by the appellant regarding their method of taking the CENVAT credit. Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with intention to evade duty. It is settled law that mere failure to declare the information does not amount to willful mis-declaration or willful suppression. There must be some positive act on the part of the party to establish willful mis-declaration or willful suppression. The entire demand is barred by limitation - appeal allowed - decided in favor of appellant.
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