TMI Blog2020 (4) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... sustain. The issue being identical, it is held that the appellant will have to succeed on limitation since the Revenue has not made out a case for invoking the extended period of limitation - demand set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 21557 of 2014 - A/31099/2019 - Dated:- 18-9-2019 - HON BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) AND HON BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri. Y. Sreenivasa Reddy, Advocate for the Appellant Shri. L.V. Rao, Authorized Representative (A.R.) for the Respondent ORDER PER HON'BLE MR. P. DINESHA : Brief facts of the above assessee s appeal, that are relevant for our consideration, inter alia are that the appellant is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority after taking up the adjudication proceedings and after considering the explanation of the appellant, however, confirmed the demand vide Order-in-Original No. 30/2013-CE (JC) dated 16.04.2013, which came to be upheld by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Guntur, vide impugned Order-in-Appeal dated 25.02.2014. Aggrieved, the present appeal is filed by the assessee. 3. Today when the matter was taken up for hearing, Shri. Y. Sreenivasa Reddy, Ld. Advocate, appeared for the assessee-appellant and Shri. L.V. Rao, Ld. Departmental Representative, appeared for the Revenue-respondent. 4.1 Ld. Advocate for the appellant drew our attention to a communication issued by the Revenue dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was also paid on the soap stock, which was accepted by the Revenue; that after a long gap the Department could not ask for the reversal of CENVAT Credit, especially when the soap stock was cleared long ago after payment of duty and that the Revenue should in the first place grant them the refund of duty paid along with applicable interest, in line with the decision of the Hon ble Supreme Court referred to; that however, the Revenue, without meeting any of the objections, issued one or more letters urging for the reversal of CENVAT Credit availed along with interest and such correspondences continued which culminated in the issuance of the Show Cause Notice. 4.3 Ld. Advocate took us through various communications exchanged and in partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period of limitation could not sustain, in the following words : 4. I have heard both sides. The facts of this case present an interesting as well as pathetic situation faced by the assessee/appellant. The appellant stopped paying duty on the letter issued by department in 2011 directing the appellant not to pay duty on the waste/soap stock and also informing that he is liable to reverse the CENVAT Credit availed on inputs. Thereafter, department has issued show cause notice not only demanding payment of duty from 2011-2012 but also alleging suppression of facts with intent to evade payment of duty. The facts by itself make it candid that there was no suppression of facts with intent to evade payment of duty on the part of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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