TMI Blog2017 (11) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices stand accepted in the show cause notice itself. If that be so, there cannot be any mala-fide intention, mis-statement or suppression with intent to evade payment of duty on the part of the appellant. In the absence of the same, the longer period of limitation is not available to the Revenue - the demand having been raised behind the normal payment of limitation, is fully time barred. Penalty - CENVAT credit - inputs/raw materials, cleared the same to their sister unit without reversal of the credit - Held that: - In view of the fact that the appellants have subsequently debited their Cenvat account in respect of inputs, which were cleared by to their sister unit, as also on account of the fact that the entire situation was Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying duty only on 100 meters. They also requested the Revenue if the above procedure does not conform to the Central Excise Laws, their assessments may be made provisional. There was no response to the above address of the assessee. 3. Subsequently, certain investigations were made against them and as a result of which proceedings were initiated for demand of duty on the said five duty free supplies made by the appellant during the period from August, 2004 to July, 2007 by way of issuing a show cause notice dated 06.04.2009 and 17.04.2009, demanding duty of ₹ 12,42,349/- and of around ₹ 13.47 lakhs alongwith confirmation of interest and imposition of penalties. The same stands confirmed by the Original Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with intent to evade payment of duty on the part of the appellant. In the absence of the same, the longer period of limitation is not available to the Revenue. As such the demand having been raised behind the normal payment of limitation, is fully time barred and is accordingly, is set aside on the said ground itself. 7. Another issue involved in the present appeal, is that the appellant, after availing the Cenvat Credit in respect of inputs/raw materials, cleared the same to their sister unit without reversal of the credit. As per the appellant, though an invoice for such clearances was prepared by them but inadvertently, debit could not be made in the Cenvat Credit accounts. However, he submits that subsequently, they have debited the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate that merely because the appellant has accepted their duty liability to buy peace with the Revenue, it cannot be said that they were indulging in any clandestine activities on the basis of the shortages itself. In such a scenario, imposition of penalty upon them is neither justified nor warranted and the same is accordingly set aside. 9. The next issue relates to availment of Cenvat Credit of ₹ 49,779/-, which the Revenue is seeking to deny on the ground that the vehicle numbers mentioned in the invoices, on the basis of which, the appellant has taken the credit, were incapable of transporting the material in question. However, I find that apart from above, Revenue has not bothered to undertake further investigations and exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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