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M/s Privi Organics Ltd. Versus Commissioner of Central Excise, Raigad

2015 (10) TMI 287 - CESTAT 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 the scheme of modvat/Cenvat Credit, which is not so after the CENVAT Credit Ru .....

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n 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 : Shri Ashutosh Nath, AC (AR) ORDER Per P K Jain The brief facts of the case are .....

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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 conversion of DTA unit to 100% EOU. He further submitted that as per the new scheme .....

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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. vs. CCE 2009 (239) ELT 192 vii) Solaris Bio-Chemicals Ltd. 2005 (179) ELT 02 .....

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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 has already been decided by this Tribunal in the case of Sandoz Pvt. Ltd. vs. .....

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