TMI Blog2022 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant was not filing their periodical returns or had left any column in the return blank, resulting in suppression of any material information. The show cause notice is based on information derived from the record of the appellant. Further, the stand of the appellant in taking credit of CVD, which have been paid through DEPB (Duty Entitlement Pass Book) Scheme is bonafide. Also, such credit is held to be in order, as held by Delhi High Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX LTU NEW DELHI VERSUS HAVELLS INDIA LTD [ 2015 (10) TMI 1553 - DELHI HIGH COURT] and in COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE, LUDHIANA VERSUS M/S NEEL KANTH RUBBER MILLS [ 2010 (4) TMI 281 - PUNJAB HARYANA HIGH COURT] . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944, along with interest and proposing imposition of penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Excise Act. Appellant filed its reply dated 22.10.2007 before the Department. 5. However, the matter was kept pending for a long period and later, the demand proposed under SCN, was confirmed by Ld. Deputy Commissioner, Pithampur, against the Appellant vide the Order-in-Original dated 28.08.2018. Being aggrieved, the Appellant preferred appeal before Ld. Commissioner (Appeals). 6. However, the Ld. Commissioner (Appeals), Indore, vide the Order-in-Appeal dated 24.12.2018, has rejected the Appellant s appeal and upheld the OIO on merits and limitation, while setting aside the penalty of ₹ 5000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Pipes and Profiles Ltd. v. CC, CE ST, Noida, 2019 (2) TMI 1097 - CESTAT ALLAHABAD, wherein this Tribunal held that there was no requirement in the ER-1 returns to declare whether CVD has been paid in cash or using DEPB debit entry. Thus, non-disclosure of such information to the Department, which was not required to be declared under the law, does not amount to fraud, suppression, etc. and therefore there was no basis for invocation of extended period of limitation. 11. It is further urged that in several rulings, this Tribunal have held that in case of payment of CVD through DEPB, cenvat credit is available, particularly in the case of Havels India which has been affirmed by Delhi High Court reported as 2015 (325) ELT 840 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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