TMI Blog2017 (3) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ,552/- which is beyond the scope of SCN. Therefore, the demand of ₹ 23,85,552/- is not sustainable. Further, the demand sought to be confirmed in the SCN on the basis of average calculation without going into the actual value of credit to be denied. Therefore, the said demand is also not sustainable. Extended period of limitation - Held that: - availemnt of SSI exemption by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002-03 and started clearances of goods at nil rate of duty w.e.f.1.4.2002. They reversed the cenvat credit amounting to ₹ 8,492/- involving in the inputs lying in stock and inputs contained in the finished goods lying in the stock as on 31.03.2002 as on 31.3.2002 vide debit entry in PLA and intimated the same to the department on 31.3.2002 in view of Rule 9(2) of Cenvat Credit Rules, 2002. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout going into the actual calculation of raw material involved therein, therefore, the same is not sustainable. Aggrieved from the said order, the Revenue has filed the appeal. The respondent has also filed the cross objection. 3. Learned AR supported the grounds of appeal and submitted that on the basis of average calculation, the credit was required to be reversed to the tune of ₹ 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85,552/- which is beyond the scope of show cause notice. Further, he submits that the demand sought in the show cause notice ₹ 5,23,757/- is also not sustainable as the said demand calculated on average basis without considering the facts that how much inputs have been procured on payment of duty by the respondent and without giving due credence to the submissions of the respondent. In fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable. Further, I find that availemnt of SSI exemption by the respondent and reversal of the credit was in the knowledge of the department on 31.3.2002. Therefore, the show cause notice dated 14.9.2006 is time barred. 7. In these circumstances I do not find any merit in the Revenue s appeal and accordingly the same is dismissed. The cross objection is also disposed of in the above terms. (p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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