2017 (8) TMI 825

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..... the assessee. However sub-section (4) provides that when there is fraud; collusion; any wilful misstatement; suppression of fact and contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, the period of limitation will be five years. The assessee has not misstated any fact; the assessee has not suppressed any facts. The assessee may .....

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..... o the assessee is beyond the period of limitation and hence has quashed the same. 2. The undisputed facts are that the respondent is the manufacturer of Sponge Iron and claimed Cenvat credit on the structural items like MS Angles, MS Channels, MS Joists, MS Bars, MS Flats, etc. The assessment relates to the year 2004-2008 and notice was issued on 7-7-2008. 3. The short question which arises .....

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..... of law much less any substantial question of law arises in this appeal. The question of limitation may in certain cases be a mixed question of law and fact but not a substantial question of law. 6. Even otherwise, we are of the considered view that the view taken by the CESTAT is correct. The assessee has not withheld any fact; the assessee has not misstated any fact; the assessee has not suppr .....

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