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2018 (7) TMI 849

e appellant vide letter dated 06.01.2003 has informed the Department that they are shifting their capital goods from Unit No. 44 to Unit No. 34. The Department has not cared to respond to this letter and only after three years, on 27.04.2006, have issued a letter seeking clarification as to whether separate registration is required for Unit at Door No. 34. The appellant has responded to this letter by explaining that the manufacturing activity that is undertaken in both these units are interconnected - There is no positive act or any iota of evidence brought out to show suppression of facts on the part of the appellant with intention to evade payment of duty. The appellant has, vide letter dated 06.01.2003, informed of the shifting of capit .....

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replied, stating that although the manufacturing activities in both the units are interlinked and interconnected, finished products are removed from unit No. 44 only. They were also paying central excise duty on finished products. The said letter was issued in 09.05.2006. Though several audits were conducted, later for the audit in 2014 an objection was raised stating that credit availed on capital goods installed in the unit 2 (No. 34) is not eligible for credit to the tune of ₹ 7,19,581/-. The appellant replied to the said objection stating that both the units are interconnected and manufacturing activities are integral to one another. The other audit objection was with regard to availment of credit on Housekeeping Services in the u .....

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appellant had filed a detailed reply stating that the manufacturing activity in both the units are interlinked and interconnected and that the finished products are removed from unit No. 44 by payment of excise duty. Even then, the Show Cause Notice has been issued after two years invoking extended period and alleging suppression of facts; that the appellant has been diligent in disclosing all facts and explaining the same to the Department. However, the Department has not responded to the explanations and clarifications given by the appellant. Further, after issuance of Show Cause Notice, the appellant made requisition for registration of new premises. However, till now, the Department has not responded to this requisition. That, therefor .....

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the demand in respect of two invoices to the tune of ₹ 71,796/- on the ground of limitation. There is no positive act or any iota of evidence brought out to show suppression of facts on the part of the appellant with intention to evade payment of duty. The appellant has, vide letter dated 06.01.2003 ,informed of the shifting of capital goods. In such circumstances I am of the view that the demand invoking extended period cannot sustain and requires to be set aside, which I hereby do. 5.2 The other issue is with regard to credit availed on Housekeeping Services and Maintenance and Repair Services availed in the unit at Door No. 34. Housekeeping Services are availed for keeping the premises in a lean and hygienic manner. The Hon ble jur .....

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