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2018 (9) TMI 1487 - AT - Central ExciseTime Limitation - the matter had come to the notice of Revenue on 25/09/2008 and that the show cause notice was issued on 04/05/2011 - CENVAT credit - inputs which were procured during the period when the appellant was claiming exemption under small scale N/N. 08/2003-CE dated 01/03/2003 - Held that:- The Departmental Officers visited the factory on 25/09/2008 and made endorsement on various registers and the issue was related to the period from August to September, 2008 and therefore the Department was having only normal period of limitation for issuance of show cause notice since the Departmental Officers visited the factory - There was no willful suppression on the part of the appellant - the demand is hit by limitation.
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