TMI Blog2019 (3) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... T) dated 01.03.2013. The notification provides that if the manufacturer of goods or the provider of output service fails to pay the amount payable under sub-rule (5), (5A) and (5B), it shall be recovered, in the manner as provided in Rule 14, for recovery of CENVAT credit wrongly taken. The issue has arisen due to change of opinion on the part of the Revenue, but there is no suppression of facts on the part of the appellants - Further, no amount was due to be reversed under rule 3(5B) on the date of issue of show cause notice. Thus, larger period for limitation can not be invoked and no show cause notice was required to be issued - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53641 of 2015 - Final Order No. 503 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made in the books of account then] the manufacturer or service provider, as the case may be, shall pay an amount equivalent to the CENVAT credit taken in respect of the said input or capital goods: Provided that if the said input or capital goods is subsequently used in the manufacture of final products or the provision of taxable services, the manufacturer or output service provider, as the case may be, shall be entitled to take the credit of the amount equivalent to the Cenvat Credit paid earlier subject to the other provisions of these rules.] 3. As per the show cause notice, in the course of audit, it was noticed that the appellants have made provision during the financial year 2011-2012 in their books of account towards ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance of rule 3(5B) of Cenvat Credit Rules, 2004. Thus, the assessee have deliberately suppressed the facts from the department, and have avoided payment of cenvat and interest thereon with intent to evade payment of duty. The facts would never have come to the notice of the department, had the audit party not detected the same. The assessee are also liable to penal action under rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 as they have suppressed the facts with intent to avail inadmissible cenvat credit, which otherwise was not due to them legally. 6. Learned AR has supported the impugned order and also invocation of extended period of limitation. 7. Having considered the rival contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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