TMI Blog2012 (9) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond the normal period prescribed under section 11A which has been made applicable as per the provisions of Rule 12 of CENVAT Credit Rules, 2002. As there is was no allegation of suppression, willful misstatement in the show cause notice and the department could not bring out that the appellant have removed the inputs or finished goods or scrap clandestinely in these circumstances the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2004. Accordingly a demand of Rs.39,886/-(Rupees Thirty Nine Thousand Eight Hundred and Eighty Six only) was issued against them under Rule 57I of the erstwhile Central Excise Rules, 1944 read with Rule 12 of Central Excise CENVAT Credit Rules, 2002 as amended and there was proposal for penalty under rule 27 of the said Rule for the contravention of provisions of Rule 7(4) of CENVAT Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also invoked Rule 57I of erstwhile Central Excise Rules, 1944, which was not applicable at the material time. The contention is that the department has not alleged any suppression or willful misstatement, the ingredients enunciated in proviso to section 11A of Central Excise Act, 1944. The contention is that penalty has been proposed under Rule 27 in the show cause notice. As per the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CI Casting in their daily stock account for the period from December, 2000 to March, 2004. The demand was issued on 27.12.2005 beyond the normal period prescribed under section 11A which has been made applicable as per the provisions of Rule 12 of CENVAT Credit Rules, 2002. There was no allegation of suppression, willful misstatement in the show cause notice. The department could not bring out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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