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TMI Blog2018 (7) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the show cause notice is barred by limitation and the provisions of extended period of limitation is invocable or not. 2. The brief facts of the case as per the show cause notice dated 05.03.2010 is that the appellant is a manufacturer of Sugarcane and Molasses. An Audit was conducted in the appellant's premises fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Chapter Heading No.73 of Central Excise Tariff Act, 1985, but as the same is part of consignment of Electrical Overhead Traveling Cranes on fixed support (E.O.T. Cranes), also known as Feeder table Structure falling under Chapter Heading No.84261100 which is used for carrying out raw sugarcane within the factory, so these are material handling equipment qualifying as capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee have taken Modvat credit or Cenvat credit on any capital goods which is later on disposed of either as a used capital goods or as a scrap. Thus, in absence of any condition precedent for retracting the provisions of Rule 3 (5A) of CCR, 2004 the appellant is not required to pay any amount under the said Rule. However, the appellant accepted the liability under Rule 3 (5A) with respect to Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation and under the facts and circumstances the extended period of limitation is not invokable. Accordingly, he prays for allowing the appeal of appellant by setting aside the impugned order. 4. Heard the learned A.R. for revenue, who has supported the impugned order. 5. Having considered the rival contentions and on perusal of records, I am satisfied that all the information and transat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable because show cause notice does not indicate that there was deliberate act of suppression of fact, fraud, mis-statement, etc. Accordingly, I hold that the show cause notice is hit by limitation, as the proviso to Section 11A for extended period is not invokable. 6. Accordingly, the appeal filed by the appellant is allowed by setting aside the impugned order. Appellant shall be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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