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2021 (10) TMI 700 - AT - Central ExciseCENVAT Credit - Additional duty of Customs (SAD) - credit as per the amount shown in the ‘Bill of Entry, correct or not - excess receipt of raw material –volatile in nature - amount of CVD in the bill of entry, is a lower amount - extended period of limitation - HELD THAT:- The appellant is registered with the Department and have maintained proper books of accounts and registers. The issue involved herein is wholly interpretational in nature. Further, the show cause notice is also erroneous, as revenue have sought to recover an amount of ₹ 1,04, 890 + ₹ 7,18,818/- which are been finally dropped by the court below. Further, this Tribunal found that the demand of ₹ 25,705/- is not sustainable and the same have been raised by misconception, as regards treatment of normal loss. Taking of lesser credit due to normal loss - also receipt of marginally excess quantity than that mentioned in the invoices/bill of entry - HELD THAT:- There is no Mala fide on the part of the appellant as they have taken less credit in case of normal loss of the quantity, and have erroneously taken excess credit for the normal gain or excess quantity received. Extended period of limitation is not available to revenue. The impugned order in appeal is set aside so far it have confirmed the demand and penalty - Appeal allowed in part.
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