TMI Blog2007 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... E/1626/2005-SM(BR) - Final Order No. 810/2007-SM(BR)(PB) - Dated:- 28-3-2007 - [Order per] - Heard both sides and perused the records. 2. The relevant facts of the case in brief are that the respondent availed Cenvat credit of Rs. 1,86,292/- in their RG-23A Part-II vide entry dated 20-1-2001. The -Central Excise officer visited the factory premises of the respondent on 20-1-2001 and it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the detection they have reversed the credit, which is sufficient to establish a case of suppression of facts with intent to evade payment of duty and therefore, extended period of limitation is applicable herein. He relied upon the Larger Bench decision in the case of Nizam Sugar Factory Ltd. v. CCE, Hyderabad reported in 1999 (114) E.L.T. 429. 4. The learned Advocate on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, it is seen from the show cause notice that on 20-1-2001, after detection by the Central Excise officer during their visit, the respondent reversed the credit on damaged inputs. The respondent did not dispute the reversal of credit at any point of time. The show cause notice dated 22-8-2003 was issued proposing to adjust/appropriate the amount of credit already reversed by them by way of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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