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2016 (12) TMI 382 - AT - Central ExciseCENVAT credit - manufacture of writing and printing paper - inputs - cement, TMT bars, Aluminium coils, SS sheets/coils, Hydrogen peroxide, caustic soda plate, dyes, fiber drums etc - suppression of facts - Held that: - It is stated that the appellant were under bonafide belief that credit is admissible and therefore had availed the credit. The department has no case that the appellant has not disclosed the details of credit availed in the ER- 1 Returns. So also, there is no positive act alleged against the appellant of suppression or willful mis-statement with intent to evade payment of duty. Period of limitation - Held that: - The show cause notice dated 08-04-2011 covers the period from 4/2006 to 2/2008, which is beyond the normal period. The Tribunal in the case of Ultratech Cement Ltd Vs CCE, Raipur [2016 (1) TMI 520 - CESTAT NEW DELHI] had occasion to analyse a similar situation where the show cause notice was issued invoking extended period - I find that there are no ground for invoking extended period of limitation and the demand, in my opinion is time barred. Appeal filed by assessee is allowed on the ground of limitation. Appeal dismissed - decided against Department.
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