TMI Blog2021 (8) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the notice would have been served within 2 years of noticing of short comings on the part of assessee. However sub section 4 thereof extend the said period to that of five years in case it is observed that duty has not been paid or short paid or erroneously refunded by reason of fraud collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Act or of the Rules made thereunder with intent to evade payment of duty. Reverting to the facts of the present case, apparently and admittedly there was no disclosure on the part of appellant to the Department informing the availment of CENVAT Credit post let export order. The information was given only after it was demanded by the Department pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Aalok Arora, Advocate for the Appellant Shri Yashvir Singh, Authorised Representative for the Department ORDER This is a order disposing of two appeals arising out of common Order in Appeal bearing No. 264/ 2019 dated 20.9.2019. The said order has been assailed vide the impugned appeal. The factual matrix in brief is as follows: The appellant is engaged in manufacture of motor vehicles part for two wheelers and four wheelers. During the course of audit of its records, it was observed by the Department that the appellant had exported their finished goods to clients situated in various countries through ICD Patli, Gurgaon, Haryana where Let export order were given. Department formed an opinion that the appellant has wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no suppression of facts that too with intent to evade payment of duty. The appellants were otherwise not required to intimate the particulars of input service on which Cenvat Credit is being availed. The findings are, therefore, prayed to be set aside. Both the appeals are prayed to be allowed. 5. Learned Authorized Representative while rebutting the arguments, has relied upon paragraph 7 of the order under challenge in these appeals wherein the Commissioner (Appeals) has given the sufficient reason to hold suppression against the appellant. Justifying the said findings, learned Authorized Representative has requested that the impugned appeals be dismissed 6. Keeping in view the rival contentions of the parties and perusing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r there is any column in ER / ERI /ST 3 return to indicate various input service in respect of which CENVAT Credit is taken but since system is based on self assessment scheme, the particular opportunity as prescribed Performa of return to be filed by the assessee. Accordingly, I do not find any infirmity in the findings of Commissioner (Appeals) that being a private limited company engaged in the manufacture / export of motor vehicle parts and availed CENVAT Credit since long is supposed to have knowledge of law and procedure laid down with regard to availment of CENVAT Credit, ignorance of law otherwise is not a defense available. I, therefore, endorse the findings of the Commissioner (Appeals) in the event of self assessment, it is not e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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