TMI Blog2016 (8) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B. No suppression of fact on the part of appellant. Demand cannot be raised under proviso to Section 11A(1), accordingly extended period cannot be invoked – appeal allowed on ground of limitation. - Decided in favor of assessee. - APPEAL NO. E/1108/11 - A/86551/16/SMB - Dated:- 8-3-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri. D.H. Nadkarni, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on the freight. The said credit was made on 28/3/2008. The Show Cause Notice was issued proposing disallowance of the credit on the ground that suo moto credit was not permissible. The appellant should have filed the refund claim. The Adjudicating authority confirmed the demand and imposed the penalties. The appeal filed by the appellant before the Commissioner(Appeals) was rejected theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Commissioner of Central Excise, Noida Vs. Flex Industries Ltd[2005(180) ELT 251(Tri. Del.)] (f) USV Ltd Vs. Commissioner of Central Excise, Pune-II[2007(210) ELT 376(Tri. Mum)] (g) Commissioner of Central Excise, Hyderabad Vs. Sanghi Polyesters [2004(169) ELT 128(Tri. Bang.)] He further submits that the issue of suo moto credit was referred to the Larger Bench due to conflicting ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of facts on the part of the appellant, hence the extended period cannot be invoked, the demand is time bar. 4. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides. 6. I find that there were various judgments of this Tribunal as cited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess paid duty on freight. As per this disclosure it cannot be said that there is suppression of fact on the part of the appellant. For this reason also demand cannot be raised under proviso to Section 11A(1), accordingly extended period cannot be invoked. In view of my above discussion, I am of the considered view that demand was wrongly made invoking the extended period, hence the demand is time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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