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2019 (12) TMI 638 - CESTAT MUMBAICENVAT Credit - duty paying invoices - credit taken on the basis of triplicate and quadruplicate copy of invoices - whether credit taken on the basis of triplicate and quadruplicate copy of invoices is deniable under the fact that duty paid character, receipt of inputs and its utilisation and payment of output tax on final product is not in dispute? - time limitation - Time Limitation - whether SCN dated 10.07.1997 for the disputed period September, 1996 is barred by limitation in the absence of any allegation of suppression of facts, or mis-statement etc.? HELD THAT:- There is no allegation of any contumacious conduct, suppression of facts or any fraudulent conduct on the part of the appellant. Further, there is no allegation of non receipt of goods by the appellant in respect of which modvat credit was taken. The show cause notice dated 10.07.1997 for the alleged violation relating to the period September, 1996 was admittedly issued beyond the normal period of limitation (six months) from the date of filing of the return. Under Rule 57GG(10) of Central Excise Rules, registered dealer was required to file the monthly return within seven days from the close of each month alongwith the requisite documents. There is no case of deliberate defiance made out against the appellant. Further, the appellant is a Public Sector Undertaking and thus there is no element of taking credit wrongly for personal gain. Further, the ground of limitation was not taken in the earlier round of appeal, however, the same is taken for the first time before the Tribunal. As the question of law arises from the facts on record, the said ground is entertained by this Tribunal. The SCN is bad for invoking the extended period of limitation - appeal allowed - decided in favor of appellant.
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