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2023 (2) TMI 605 - AT - Central ExciseInvocation of extended period of limitation - in spite of repeated proceedings before adjudication and Appellate Authorities, there is no finding to said aspect - Recovery of CENVAT Credit - HELD THAT:- While considering the issue in similar case M/S. NEPA LTD. VERSUS CCE, INDORE [2013 (11) TMI 776 - CESTAT NEW DELHI], the Tribunal held that the assessee being a Public Sector Undertaking, there can be no mala fide intention to avail irregular and non-available CENVAT credit and non-payment of duty with intent to evade payment of duty and held that lower period of limitation and imposition of penalty are not imposable. Once there is no averment either in the SCN or impugned orders regarding the availment of benefits by suppression of fact or fraud, invoking extended period of limitation is not proper. The appeal is allowed on the ground of limitation without going into the merits of the case.
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