TMI Blog2016 (12) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... evant period. So also, there is no allegation made out in the show cause notice that the appellant had willfully suppressed or misstated, with an intention to evade payment of duty. More over, there is strength in the findings of original authority that the appellant had no malafide intention while availing the alleged excess credit - the demand raised, invoking the extended period of limitation in my view is unsustainable - The issue of limitation having been answered in favour of the respondent, I do not think it necessary to delve into the issue on merits - appeal dismissed - decided against Department. - Appeal No.E/22000/2014 - FINAL ORDER No.A/30852/2016 - Dated:- 19-9-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri P.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred appeal before the Commissioner (Appeals) and vide the impugned order the Commissioner (Appeals) set aside the demand, interest and penalty. Being aggrieved, the department is now before the tribunal. 2. On behalf of the department, the Learned AR Shri P.S Reddy strongly defended the findings of the Original Authority. He submitted that the appellants ought to have availed the exemption vide exemption notification and paid the duty only @ 4% and 5% during the relevant period. He explained that by paying the duty at a higher rate, the appellants have been able to avail excess credit, which is not admissible as per law. He prayed that demand, interest and penalty raised in the show cause notice may be confirmed. 3. On behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the relevant period. So also, there is no allegation made out in the show cause notice that the appellant had willfully suppressed or misstated, with an intention to evade payment of duty. More over, there is strength in the findings of original authority that the appellant had no malafide intention while availing the alleged excess credit. 6. For these reasons, the demand raised, invoking the extended period of limitation in my view is unsustainable. The issue of limitation having been answered in favour of the respondent, I do not think it necessary to delve into the issue on merits. 7. In the result, the appeal filed by department is dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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