TMI Blog2021 (11) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation - HELD THAT:- Even if extended period was applicable, the show-cause-notice should have been issued by April 2012. However, the show-cause-notice was issued on 17.08.2012 that is beyond the permissible period of 5 years without the any authority of law. The appellants have submitted the same during the proceedings before the learned Commissioner. However, it is found that le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Appeal No. 23015 of 2014 - Final Order No. 20835/2021 - Dated:- 3-11-2021 - HON'BLE MR. S.K. MOHANTY, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Ravi Raghavan, Advocate for the Appellant Shri P.Gopakumar, Authorised Representative for the Respondent ORDER PER: P. ANJANI KUMAR Heard both sides and perused the records of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of goods supplied by utilising the exemption vide Notification cited above only proportionate credit, attributable to inputs and input services used in the manufacture of exempted products, required to be reversed and maintenance of separate accounts or payment of 10% / 5% of the value of the exempted goods in terms of Rule 6(3)(a) of CCR, 2004. He relied upon the following cases: CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the appellant s own case vide Final Order No.20568/2016 dated 27.06.2016 has decided the issue holding that the demand is barred by limitation. 4. Learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 5. Ongoing through the records of the case, we find that the issue pertains to 2006-2007. Even if extended period was applicable, the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012. When the show-cause-notice itself is issued in August 2012 which is clearly beyond the period of limitation, even if extended by 5 years therefore, it is to be held that the show-cause-notice is clearly hit by limitation and will not survive legal scrutiny. In view of the above, we have no hesitation in allowing the appeal on limitation without going into the merits of the case. 6. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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