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TMI Blog2019 (8) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... licant Shri D.Haider, A.R. for the Respondent ORDER Per : Shri P Anjani Kumar M/s. NALCO Ltd., the Appellants are engaged in the manufacture of Aluminium products falling under Chapter 76 of CETA, 1985; the appellants availed Cenvat Credit of Excise Duty paid on various inputs and capital goods received in the factory. On comparing the trial balance with the monthly AR1 figures the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989, under Rule 9(2), 57S(2)(c) and 57F 18 (a) of Central Excise Rules 1944, covering a period 1997 to 1998. The Show Cause Notice was adjudicated, vide order dated 30.06.2003, confirming the demand under proviso to Section 11A (1) of Central Excise Act, 1944. On an appeal filed by the Appellants Tribunal, vide order dated 07.09.2005 remanded the matter to Commissioner for rectifying the defect th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated. The Learned Counsel submits that the issue was in consideration of the department from 1999 onwards and the department was continuously in correspondence with the department. Range Superintendent, vide letter dated 05.10.1999 intimated the appellant regarding approval of classification by Joint Commissioner and asked the Appellant to remove the scrap on payment of duty. On an appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods on which credit was availed. The counsel further submits that there were no legal provisions under the Cenvat Credit Scheme upto 15.05.2005, for payment of an amount / reversal of credit when the inputs on capital goods on which Cenvat was availed. He submits that the scrap generated was out of dismantling of structural items of iron and steel on which no credit was availed as a matter of pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgement of Apex Court in the case of Nizam Sugar Factory Vs. CCE 2006 (197) ELT 465 (SC). We find that Hon'ble Apex Court has categorically held that extended period cannot be invoked in the subsequent Show Cause Notice. The ratio of other cases cited by the Appellants also are in the same direction. Therefore, in the facts and circumstances of the case we find that the Show Cause Notice and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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