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2019 (5) TMI 130 - CESTAT CHENNAILevy of penalty and extended period of limitation - Clearance of “Specially designed Transformers” to some of the manufacturers of “Wind Operated Electricity Generating (WOEG) Systems - benefit of N/N. 6/2006-CE dated 01.03.2006 - Rule 6 (3) of the Cenvat Credit Rules, 2004 - HELD THAT:- Discernably, the adjudicating authority himself has confirmed the fact of the appellants having made atleast three attempts in writing to obtain clarifications from July 2006 to August 2007. The receipt of these communications have also been acknowledged by the adjudicating authority. When this is the case, the department cannot steamroll demand for the extended period, alleging suppression or mis-statement of facts with intent to evade payment of duty. Evidently, none of the ingredients for invocation of extended period of limitation are present in this case. By implication, none of the ingredients which will allow for imposition of penalty under Section 11 AC are present. The demand of duty can be sustained only for the normal period of limitation ie., within one year from the date of issue of SCN - there cannot be any imposition of penalty under Section 11 AC ibid - for the limited purpose of arriving at the net duty liability for the portion of demand that survives for the normal period of limitation, the matter is remanded to the adjudicating authority - Appeal allowed in part and part matter on remand.
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