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2021 (9) TMI 134 - AT - Central ExciseCENVAT Credit - inputs - Plates, channels, angels, beam and coil etc. which has been used in repair, maintenance of plant and machinery - extended period of limitation - suppression of facts or not - HELD THAT:- In the present case the major demand is covered under extended period for the period 2003-2004 to 2007-2008. The show cause notice was issued on 23.06.2008. In the nature of this case, no suppression of fact can be alleged against the appellant. This is a common issue among various industries and there are various cases were decided by the Hon’ble High Court of Chhattisgarh, Gujarat and Allahabad etc. before that the matter was referred to the Larger Bench in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. It is a settled law that when there is a dispute related to interpretation of law and the issue is common among various industries, the suppression cannot be alleged against the assessee. The demand for the extended period could not have been raised by the department, therefore, the demand for the extended period is set aside. Demand for normal period - HELD THAT:- Since, against the judgment of Hon’ble Chhattisgarh High Court in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] the matter is pending before the Hon’ble Supreme Court, in the interest of justice, the matter should be decided after the judgment of Supreme Court. The matter remanded to the adjudicating authority to decide the matter afresh after the judgment of Hon’ble Supreme Court - appeal allowed by way of remand.
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