TMI Blog2018 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice in January 2016 - the Commissioner (Appeals), while rejecting the assessee’s plea on the point of limitation, did not refer to and examine the various monthly returns filed by the assessee, which according to the Advocate, were placed before him - matter remanded to the original adjudicating authority for verifying the above contention of the assessee and to re-decide the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction services. 2. Learned Advocate appearing for the appellant fairly accepts that such credit was not available to them after 1.4.2011. However, he assails the impugned order only on the point of limitation by submitting that during the period in question, they were availing the credit with due knowledge of their jurisdictional Central Excise authorities and such availment of credit was bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorized personnel was also recorded on 14.5.2013, till that time the Department was not aware of the fact that certain construction activities had taken place in the Appellant s premises. Only when the audit was conducted by the Dept the said fact has come to light. Therefore, the demand for extended period under the provisions of Section 11A of the Act is correctly upheld and as such I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the assessee by reflecting the same in their statutory records and not by suppressing or misstating anything. However, the Commissioner (Appeals), while rejecting the assessee s plea on the point of limitation, did not refer to and examine the various monthly returns filed by the assessee, which according to the Advocate, were placed before him. If the entire credit is being availed by refl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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