TMI Blog2018 (5) TMI 1713X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 165 - KARNATAKA HIGH COURT], is squarely applicable to the facts of the case, where it was held that in the returns it is clearly mentioned that they availed credit under the aforesaid rules. The audit partly accepted the same. It is only in the second audit that they noticed the mistake and initiated proceedings. In the light of the aforesaid facts none of the other conditions prescribed in the Proviso exists in this case to extend the period of limitation of 5 years The SCN dated 28.03.2016, is wrongly invoking extended period for demand hence, impugned order is liable to be set aside on limitation - Appeal allowed on limitation. - ST/31139/2017 - FINAL ORDER No. A/30530/2018 - Dated:- 5-2-2018 - Mr. M. V. Ravindran., Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ula prescribed in Rule 6(3A)(c)(iii). Such incorrect adoption of values for G and P resulted in short-reversal / excess availment of credit to the extent of ₹ 30,13,366 for the material period. It was also viewed that the appellant committed gross violations with malafide intent unearthed only during the audit intervention, meriting the invocation of the proviso to Sec 73(1) in proposing the demand for reversal of the excess credit so quantified, with interest and penalty under Sec 75 and 78 respectively. 2.1. A show cause notice Sl.No.90/2015-16/ADC dated 28.03.2016 in C.No.V/30/71/2015-16-MIS-II was issued, raising the demand proposals; and adjudicated in the impugned order, culminating in the instant appeal. The lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Seema Electric Lighting Products India Pvt. Ltd., 2015-37-STR-754 (Tri.-Ahmd) which was upheld by the Gujarat High Court as reported in 2015-37-STR-718 Gujarat. 5. Ld. Departmental representative reiterates the findings of the Adjudicating Authority and the first appellate authority on the limitation and on merits. 6. On careful consideration for the submission made by the both sides. I find that the issue is of availment of Cenvat Credit during the period 2011- 12 to 2013-14 on common inputs and reversal of credit attributable to inputs consumed in exempted goods. 7. Show Cause Notice is issued on 28.03.2016 for reversal of Cenvat Credit attributable to the inputs used for exempted goods under provisions of Rule 6(3A) of Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made there under), a Central Excise Officer may, within (one year) from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty of excise has not been levied or paid or has been short levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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