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2018 (12) TMI 926 - AT - Central ExciseCENVAT Credit - duty paying invoices - invoices issued by M/s Abhay Kumar Awasthi did not reflect the name of the appellant - extended period of limitation - Held that:- Though the Lower Authorities have observed that the appellants have not proved beyond doubt the receipt of the services but appreciating the assessee’s stand that the same stand reflected in their books of account and there being no objection to that effect in the show cause notice, it has to be held that appellant was entitled to avail said credit. Time Limitation - Held that:- The demand is barred by limitation inasmuch as the appellants were regularly filing returns and were reflecting the said credit in which case demand raised beyond the normal period has to be held as barred by limitation - demand set aside. Demand of Interest - Held that:- As the said interest is in respect of the differential duty paid by the appellant in respect of price escalation and in terms of various decisions is required to be paid. However, as per the settled law the limitation aspect would be applicable to the interest demand also - the invoice date on which differential duty was paid by the assessee is not available, it is deemed fit to remand the said aspect to the Original Adjudicating Authority for deciding on the limitation. Penalty - Held that:- The payment of interest on the differential duty being a technical issue when all the aspects were known to the Revenue, no mala fide can be attributed to them so as to invoke penal provisions - penalty set aside. Appeal allowed by way of remand.
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