TMI Blog2016 (2) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since, in this case the show cause notice has been issued beyond the period of one year, it is of the view that the same is barred by limitation of time. There is no specific allegation levelled against the appellant concerning fraud, collusion, suppression etc. with intent to evade payment of duty, it is of the considered opinion that the extended period of limitation cannot be invoked for denial of cenvat benefit to the appellant. - Decided in favour of assessee. - Excise Appeal No.E/396/2010 -EX [SM] - Final Order No. 50091/2016 - Dated:- 22-1-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent: Smt. Ranjana Jha, D.R. ORDER PER: S.K. MOHANTY This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Jaipur-I reported in 2013 (293) E.L.T. 311 (Tri.-Del.). The ld. Advocate further submits that since the show cause notice was issued on 12.04.2008 for disallowing the cenvat credit taken during the period 2006-07, the same is barred by limitation of time. To support his stand that the show cause notice cannot be issued invoking the extended period of limitation, the ld. Advocate has relied on the judgement of Honble Gujarat High Court in the case of Commissioner of C. Ex., Cust. S.T., Daman vs. N.R. Agarwal Industries reported in 2014 (300) E.L.T. 213 (Guj.) and the decision of this Tribunal in the case of Commissioner of Central Excise, Raipur vs. Hi-Tech Power Steel Ltd. reported in 2015 (315) E.L.T. 428 (Tri.-Del.). 4. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts is squarely covered by the judgment of Hon ble Gujarat High Court in the case of N.R. Agarwal Industries (supra). The relevant paragraph in the judgment is extracted herein below:- 6.From the above facts it could very well be seen that the assessee had a decision in his favour and therefore it was reasonable on its part to hold a belief that the Cenvat credit was available. It was only subsequently that the issue came to be decided against him. It was hardly a relevant aspect. The assessee acted bona fide and in honest belief that Cenvat credit was available. In the facts and circumstances, no intention could be ascribed on the part of the assessee to evade the duty or suppress any fact. In that view, there was no justification in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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