2016 (11) TMI 1280

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..... ndant) A.R. Per: Anil Choudhary This appeal was finally decided by this Tribunal vide Final Order Number 50239 dated 22/01/2014 recording a finding that the demand was barred by limitation setting aside the impugned order and demand. Being aggrieved the revenue preferred appeal before honourable Allahabad High Court in CEA number 163 of 2014. Vide Final Order dated 03/09/2014 Hon'ble High Court .....

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..... n order to facilitate this exercise, we quash and set aside the impugned order dated 22 January, 2014 and restore the proceedings back to the Tribunal. We clarify that we have kept all the rights and contentions of the parties open on the applicability of the extended period of limitation. Similarly, if the Tribunal does come to the conclusion that the extended period of limitation was validly inv .....

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..... oices against which the appellant availed Cenvat credit on capital goods and inputs. It is further alleged the appellant was asked to submit the said statements as provided under the said rules by the Superintendent vide letters dated 31st of October 2001 and reminder dated 24/12/2001 and 16/03/2002. But the appellant failed to submit the requisite statement. It therefore, appeared to revenue that .....

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..... admitted in the Order-in-Original, with a further observation that it is found that the appellant had not mentioned structural material in any of the declarations filed. In the course of argument learned Counsel for the appellant have produced a copy of the returns filed which are duly acknowledged by the revenue. On a perusal of the returns I find that proper description of the inputs and capita .....

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..... ant had made adequate declarations in the prescribed returns at the time of taking credit and accordingly the extended period of limitation is not invokable. In this view of the matter the demand in dispute being wholly attributable to the extended period is set aside. Accordingly the impugned order is set aside and the appeal is allowed. The appellant should be entitled to consequential benefits, .....

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