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2019 (6) TMI 6 - CESTAT CHENNAILevy of penalty - Rule 15 (2) of CER - Section 11 AC of the Central Excise Act - wrong availment of Cenvat credit - HELD THAT:- Revenue has miserably failed to justify, in the first place, the invocation of extended period of limitation. When there is an agreement that there is no suppression etc., then, the same will equally hold good for invoking extended period of limitation as well, since the ingredients/requirements of law for invoking larger period wholly rests on suppression, etc. So, viewed in this context, what is not applicable to one cannot be made applicable to another: when there is no suppression for levying penalty, there can be no case for suppression for invoking larger period also. This assumes more relevance and importance especially when there was an audit in September 2009. I accept the contentions of the assessee as to the non-justification in invoking the larger period and I am therefore constrained to hold that the proceedings in the above appeal is badly hit by limitation since there is no case made out by the Revenue to justify the invocation of extended period. This being so, the impugned order cannot be sustained - appeal allowed - decided in favor of appellant.
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