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2018 (10) TMI 466 - AT - Central ExciseExtended period of limitation - Penalty - recovery of CENVAT Credit - Manufacture of parts of wind power generator - case of appellant is that these chequered steel sheets and aluminium sheets were exempted from payment of duty - N/N. 12/2012-CE - Having admitted its mistake and paying duty without any resistance on the one hand, whether the assessee could challenge the same, indirectly, on the ground of limitation? - Held that:- From the decision of the Hon’ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-I Vs. MTR Foods Ltd. [2012 (10) TMI 165 - KARNATAKA HIGH COURT], the Hon’ble High Court has dismissed the Department appeal filed against the Order of CESTAT where the Bangalore Bench of the Tribunal had without going into the merits of the matter, set aside the impugned Order therein solely on the ground of limitation. Since the assessee has not challenged the legality of the duty demand, it is not necessary to give a finding on the invocation of extended period of limitation. This is because if the plea of the appellant is accepted then that may lead to an anomalous situation where the appellant having paid the duty without challenging the assessment order, would be heard praying to quash the assessment order indirectly on the ground of technicalities. Penalty - Held that:- The appellant had paid the duty before of issuance of Show Cause Notice, it is a fit case to exercise the jurisdiction under Section 80 - Penalty set aside. Appeal allowed in part.
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