TMI Blog2014 (11) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... material facts were required to be declared and under which provision of law. It is a fact that the description of goods on which Cenvat credit is taken is not required to be declared in the ER-1 returns. They mentioned every detail required to be mentioned in the ER-1 returns. The adjudicating authority has equated suppression with non-declaration of something not even required to be declared as per law. prima facie the appellants have a fairly good case atleast for non-invokability of the extended period as a consequence of which the impugned demand would be hit by time bar. The appellants have also contended that the impugned credit is admissible on merit also but without going into a detailed analysis of the appellant’s contentions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sibly as the material/components were procured by them and given to the contractors. They strongly contended that there has been no suppression or wilfull mis-statement and therefore the extended period is not invocable rendering the demand time barred. 3. We have considered the appellants contentions. It is seen that the extended period is sought to be invoked in the Show Cause Notice only on the basis of the following para: 7. The noticee have been submitting regular ER-1 returns to the department and availing Cenvat credit on various goods as discussed above but they have not disclosed the specific use of these goods so as to escape the detection of misuse of cenvat credit involved on the said items. When specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Show Cause Notice admits that the appellants had been regularly filing the ER-1 returns showing all the details. The adjudicating authority has held that the noticee was required to declare material facts instead of taking a plea that it was not required to declare or submit details of goods on which Cenvat Credit was taken. The adjudicating authority does not quote any provision of law under which they were required to declare the material facts; the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law. It is a fact that the description of goods on which Cenvat credit is taken is not required to be declared in the ER-1 returns. They mentioned every de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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