TMI Blog2002 (9) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : C.N.B. Nair, Member (T)]. The dispute in this appeal relates to availment of Modvat credit in respect of inputs. The impugned order has disallowed the Modvat credit amount of over Rs. 2.5 crores and have imposed a penalty of Rs. 10 lacs on the appellant. The entire demand falls outside the normal period of six months for issue of show cause notice. 2. Learned Counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce). Mostly returns showing such utilization of credits had also been filed. Learned Counsel pointed out that mere non-declaration of an input cannot be held as a case of suppression of facts with intent to evade payment of duty inasmuch as there is no evasion of duty resulting from non-declaration of an input. Instead, the appellant only would suffer by way of loss of credit. In this connection h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The finding in the impugned order is that since the assessee manufacture number of items and they have declared number of inputs, it is very difficult to say from the duty paying document that particular input received by the assessee has been declared or otherwise . Resort to extended period has been justified holding that non-declaration of Modvat credit is nothing but a suppression of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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