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2019 (7) TMI 480 - AT - Central ExciseTime LImitation - SCN - issued after 26 months after conducting of the audit - CENVAT Credit - input services - HELD THAT:- The SCN was issued after 26 months after conducting of the audit - Hon’ble Allahabad High court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS TRIVENI ENGINEERING AND INDUSTRIES LTD. [2015 (1) TMI 760 - ALLAHABAD HIGH COURT] held that if a show cause notice is issued after a gap of 22 months after an audit was conducted then proviso to sub-section 1 of section 11A of Central Excise Act, 1944 is not applicable unless there is a clear indication mentioned in respect of suppression or fraud etc. The ruling of Hon’ble Allahabad High Court in the said case is squarely applicable in the present case where omission on the part of the appellant came to the knowledge of department on 27.02.2009 and show cause notice was not issued within normal period of limitation. Since extended period limitation is not applicable equal penalty is not imposable. Matter remanded to the original authority to decide the inadmissible Cenvat credit for the normal period of four months - appeal allowed by way of remand.
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