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2016 (7) TMI 629 - CESTAT HYDERABAD

2016 (7) TMI 629 - CESTAT HYDERABAD - TMI - Denial of credit availed on TMT Rebar Coils, TMT Rebar and cement - time barred demand - Held that:- It is seen that the period involved is July 2009. The show-cause notice is dated 01/04/2013, which is beyond the normal period. From the records, as find no evidence to establish that appellant suppressed facts with intent to evade payment of duty. The findings of Commissioner(Appeals) is that appellant ought to have ensured whether credit is admissible .....

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ne for the appellant Shri Chatur Singh, Asst. Commissioner(AR) for the respondent ORDER The appellant is aggrieved by the denial of credit availed on TMT Rebar Coils, TMT Rebar and cement. 2. The appellants are engaged in the manufacture of straw boards and Paper & paper boards and are availing CENVAT facility on inputs and capital goods. During the period July 2009, it was found that appellant availed irregular credit on TMT Rebar coils, TMT Rebar, Rebar and Cement treating such items as ca .....

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and has pleaded to dispose the appeal, in his absence. Therefore this case was taken up for disposal after perusal of written submission of appellant and arguments advanced by learned AR Shri Chatursingh. 4. The main ground put forward by appellant challenging the impugned order is that the demand is time barred. It is submitted that appellant had filed periodical returns disclosing the details of credit availed. It is for the department to conduct scrutiny of such returns and inform the appella .....

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