TMI Blog2008 (2) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued on 12-7-04 alleging suppression with intent to evade payment of duty. The appellants were regularly filed ER-I monthly returns showing clearance of goods on payment of duty and clearance of the same goods under notification without payment of duty - the allegation of suppression on the part of appellant to evade payment of duty is not sustainable hence demand is set aside as time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of reconstruction or repair of private buildings, residential or non-residential in the earthquake effected areas of Gujarat. During the period August 2001 to January 2002, the appellant cleared certain quantity of bars under this notification without payment of duty. 3. Show-cause notice was issued demanding 8% of the price of the exempted goods. In view of Rule 6 of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice was issued after taking into consideration the ER-1 for the period August 2001 to January 2002 as evident from the list of documents mentioned in the show-cause notice. 8. The contention of the Revenue is that on merits the issue is covered against the appellant by the decision of the Tribunal in the case of Binani Cement Ltd. v. CCE reported in 2004 (172) E.L.T. 478. 9. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the copies of the relevant statutory record showing that they were taking credit in respect of the goods used in their final product. In these circumstances, I find that the allegation of suppression on the part of appellant to evade payment of duty is not sustainable hence demand is set aside as time-bar. Consequential penalty is also set aside. The appeal is allowed as indicated above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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