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2019 (4) TMI 166 - CESTAT CHENNAICENVAT Credit - ineligible credit or not - trading activity - time limitation - no suppression of facts - Held that:- The appellant has disclosed entire credit availed by them. The ST-3 returns also reflect these details. Therefore, the appellants cannot be saddled with guilt of intention to evade payment of tax. Further, an earlier show-cause notice has been issued invoking the extended period which overlaps with the period involved in the present show-cause notice. The Hon’ble Supreme Court in the case of M/s. Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] has held that when all relevant entries were within the knowledge of department while which issuing the first show-cause notice, the second show-cause notice invoking extended period cannot sustain. The confirmation of demand or penalties or interest invoking the provisions not contained in the show-cause notice also cannot sustain - appeal allowed - decided in favor of appellant.
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