9911796707
TMI Blog2017 (5) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... se is that the appellant availed CENVAT Credit of the duty paid on export invoices without filing any rebate/refund claim. Therefore, a show-cause notice dated 17.6.2011 was issued which later culminated into adjudication order. Being aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who rejected the appeal. Therefore, the appellant is before me. 2. Shri Stelin Mathew, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and this was instantly communicated to the department vide their letter dated 28.2.2008. He submits that the show-cause notice thereafter was issued on 17.6.2011 i.e. almost after 3 years of taking re-credit, which was intimated to the department. Therefore, the demand raised in the show-cause notice is clearly time barred as no suppression of facts can be attributed to the appellant. 3. Shri Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r intimation given by the appellant to the department, the department took 3 years to issue the show-cause notice, which was issued on 17.10.2011. Since the appellant disclosed the fact about taking re-credit, there is absolutely no suppression of the fact on part of the appellant. Accordingly, the show-cause notice issued after 3 years is clearly time barred. The impugned order is therefore set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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