TMI Blog2016 (11) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... llant did not furnish to the revenue. The findings of the lowers Courts holding suppression of facts in regard to material which was used, while filing declaration is perverse, as is evident from the facts on record. Under these facts and circumstances I hold that the appellant 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, if any, in accordance with law. - Appeal No. E/2765/2007-EX(SM) - Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 invoked, all the questions on merits are also kept open for adjudication before the Tribunal. In that view of the matter, it is not necessary to answer the question of law as formulated. - 2. Heard the parties. 3. Having considered the rival contentions I find that the admitted facts on record, as is evident on reading the show cause notice with the Order-in-Original, that show cause notice dated 15/03/2005 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prescribed format on 06/03/2000 to 8/6/2000 respectively. The said facts have been 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 capital goods along with the Tariff Heading have been given. Further the nature of input whether raw material, component, packing material, catalyst etc. have also been given. Simultaneously the utilisation of input for particular capital goods have also been specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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