TMI Blog2017 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... tach. Since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even the intention of availing CENVAT credit was made clear to the department as early as on 27.02.2007 - with regard to susbsequent SCN also, all information was supplied to the department - there was neither any suppression nor any contravention on the part of the assessee. Full facts were placed before the department and within its knowledge - extended period not invokable. Appeal dismissed - decided against Revenue. - Tax Appeal No. 792 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, primarily observing that the entire issue was within the knowledge of the department through series of correspondences and statements and there was no suppression or willful statement on the part of the assessee. The Tribunal observed as under: 24. We find from the records that correspondences between the Department and the appellant had been continuing on the issue of Centralised registration since Oct. 2005. Therefore, there is merit in the contention of the appellant that necessary information had been furnished from time to time about their business of compression of natural gas and distribution/sale of CNG from daughter stations through their various letters enclosed with the Appeal paper book. Besides, th eAppellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 11AC of Central Excise Act, 1944 is unsustainable in law. We receive support from the judgement of Honourable Gujarat High Court in Dashion Ltd's case (supra). Their Lordships observed as: 8. Coming to the question of penalty, right from the show cause notice stage till the final disposal of the show cause notice proceedings, we find little evidence to support the allegations of willful misstatement, suppression, fraud or collusion on the part of the assessee. In fact, perusal of the show cause notice would show that the entire basis of the Revenue was wrongfully availment of the credit. Mere wrongfully availment without element of mens rea and that too for the purpose of evading payment of duly would not be sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled along with copies of invoices. 5. Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. It is under similar circumstances that the penalty under section 11AC of the Act would attach. 6. In the present case, none of the factors mentioned above were established. The Tribunal in plain terms held that there was neither any suppression nor any contravention on the part of the assessee. Full facts were placed before the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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