TMI Blog2019 (6) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... invocation of extended period of limitation is not available to the Revenue on the basis of the change of opinion on the same facts and circumstances - the show cause notice is held to be not maintainable for invocation of extended period of limitation. Appeal allowed - decided in favor of appellant. - Excise Appeal No.53416/2015-EX(DB) - Final Order No.53325/2018 - Dated:- 16-11-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri B. Garg, Advocate for the appellant. Shri H.C Saini, DR for the respondent. ORDER PER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly suppressed the facts from the Department regarding the receipt of the PDC during the period 2008-2009 to 2010-2011 from the customers with intent to evade the central excise duty leviable thereon. The matter has come up to the knowledge of the Department, during the course of audit of the records of the assessee, by the internal audit taken. Had the audit of the unit not been done, the said issue might have remained un-detected. 5. Ld. Counsel further submits that the said allegation is bald in nature and is very general. There is no case made out of any suppression of facts or contumacious conduct. Evidently, the appellants have recorded the transaction in the books of accounts ordinarily maintained and have further refle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dited in the earlier audit conducted in November, 2008. However, no such objection was taken by the Revenue at that time. Thus, we find that the present show cause notice, pursuant to the subsequent audit, is only by way of change of opinion on the part of the Revenue. 9. Accordingly, we hold that invocation of extended period of limitation is not available to the Revenue on the basis of the change of opinion on the same facts and circumstances. Accordingly, we hold that the show cause notice to be not maintainable for invocation of extended period of limitation. The impugned order is set aside. The appeal is allowed with consequential relief. [order dictated pronounced in open court] - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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