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2015 (10) TMI 287 - CESTAT MUMBAI

2015 (10) TMI 287 - CESTAT MUMBAI - 2015 (324) E.L.T. 611 (Tri. - Mumbai) - Duty demand - Unutilized CENVAT Credit lapsed - conversion from DTA unit to 100% EOU unit - Interest u/s 11AB and penalty u/s 11AC - Held that:- Board Circular no. 77/99-Cus quoted does not elaborate under what provision the unutilised credit will stand lapsed. In any case, the said circular was issued when Rule 100H under old Central Excise Act, 1944 (sic) were existing and at that point of time 100% EOU were outside th .....

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tion also we find the appellant has strong case as when unit got converted in EOU all details of unutilised credit etc. were made known to the department and revenue after five years cannot allege that there was wilful mis-statement or suppression of fact. - Decided in favour of assessee. - Appeal No. E/89653/13-Mum - Final Order No. A/2448/2015-WZB/EB - Dated:- 28-7-2015 - P. K. Jain, Member (T) And S. S. Garg, Member (J), JJ. For the Appellant : Shri Sanjay Dwivedi, Adv For the Respondent : Sh .....

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ant was issued a show-cause notice dated 26.06.2012 proposing to recover the said amount invoking the extended period of limitation, recovery of interest under Section 11AB and also equal amount of penalty under Section 11AC. The case was adjudicated wherein Commissioner vide impugned order has confirmed the charges in the show-cause notice. 2. The ld. Counsel for the appellant submitted that there is no provision under the CENVAT Credit Rules, which provides lapsing of Cenvat Credit on conversi .....

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he department and even in ER1 return the information was available and there is no justification whatsoever to invoke the extended period of limitation. He cites the following case laws in support of his contention. i) Sun Pharmaceuticals Inds. Ltd. vs. CCE 2010 (251) ELT 312 ii) Sandoz Pvt. Ltd. vs. CCE -E/2303/2006 iii) CCE vs. Sandoz P. Ltd. 2013 (291) ELT 325 iv) Repro India Ltd. vs. UOI 2008 (088) RLT 481 v) Matrix Laboratories Ltd. vs. CCE - Appeal No.E/435/2009 vi) Kiran Pondy Chems Ltd. .....

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pse after conversion into 100% EOU. Ld. AR further submitted following case law in support of invoking the extended period of limitation. i) CCE vs. SKF India 2009 (239) ELT 385 (SC) ii) Alaska Tyres P. Ltd. 2002 (145) ELT 329 iii) Jaishri Engineering Co. (P) Ltd. vs. CCE 1989 (40) ELT 214 (SC) iv) CCE vs. Neminath Fabrics P. Ltd. 2010 (256) ELT 369 v) Union Quality Plastic Ltd. vs. CCE & ST 2013 (294) ELT 222 (Tri-LB) 4. Considered the submissions of both sides. 5. We find that this issue h .....

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