TMI Blog2018 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... It is settled position of the law that mere omission to disclose would not amount to suppression of facts, unless there was deliberate attempt to evade payment of duty - there is no material on record that there is a suppression of fact, with intent to evade the adjudged amount as demanded. It is revealed from the record that the Department was aware regarding the availament of the benefit of exemption notification. The demand of the amount with interest for the normal period of limitation is upheld - penalty set aside - appeal allowed in part. - E/533/2012-Ex [DB] - A/58131/2017-EX[DB] - Dated:- 27-11-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. Bipin Garg, (Advocate) for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant also disclosed entire facts in the return, which were duly audited by the Central Excise officers from time to time. Thus, there is no suppression of facts, with intent to evade payment of the amount as demanded and extended period of limitation cannot be invoked. 3. The ld. DR for the Revenue submitted that the appellant had not disclosed in the return regarding non-payment of the amount under the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004. Hence, the Department was not aware of the fact regarding non-payment of the amount under Rule 6(3) ibid. 4. We find that the pre-condition of exemption Notification No.6/2006-CE (supra) is that the assessee was required to produce a certificate from the competent auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation cannot be invoked, as the unit was visited by the Central Excise officers. The Hon ble Supreme Court in the case of Uniworth Textiles Ltd. Vs. CCE.,- Raipur- 2013 (288) E.L.T. 161(S.C.) observed in respect of invocation of extended period of limitation that it is on the Department to prove malafide of the notice. In the facts and circumstances of the present case, we do not find any material on record that there is a suppression of fact, with intent to evade the adjudged amount as demanded. It is revealed from the record that the Department was aware regarding the availament of the benefit of exemption notification. The audit party also examined the records and documents. Therefore, we are of the considered view that the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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