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2019 (10) TMI 848 - AT - Central ExciseShort reversal of CENVAT Credit - manufacture and sale of dutiable goods and Trading which is an exempted service - Rule 6(3A) of the CCR, 2004 - HELD THAT:- The impugned order is not sustainable in law and therefore, the same is set aside by allowing the appeals on merits. Non-filing of intimation - HELD THAT:- Non-filing of intimation is only a procedural lapse and does not amount to suppression of fact for which the benefit provided under Rule 6(3)(ii) read with Rule 6(3A) of CCR cannot be denied. Extended period of limitation - HELD THAT:- There is no suppression of material fact on the part of the appellant with intention to evade payment of duty and non-filing of intimation is only a procedural lapse and does not amount to suppression of fact for which benefit under Rule 6(3)(ii) read with Rule 6(3A) cannot be denied. Appeal allowed - decided in favor of appellant.
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