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TMI Blog2010 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. - An amount of Rs.3,01,188/- during the CENVAT credit availed on Service Tax paid in respect of outward transportation of the finished goods has been demanded from the appellant and penalty equal to the duty amount has also been imposed. The period for which the duty has been demanded relates to the year 2004-2007 and show cause notice was issued on 8.8.08. 2. Learned advocate on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible and therefore the extended period could have been invoked, he submits that whole demand is time barred. 3. Learned SDR, on the other hand, submits that in the purchase order as well as the invoice, it has been clearly shown that the transit insurance is to be arranged by the owner. The very fact that transit insurance is required to be arranged by the owner shows that the place of removal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period on the ground of suppression or mis-declaration with intent to evade payment of duty may not be justifiable. Therefore, I consider that the appellant has made a strong prima facie case in their favour. 5. In view of the above, the requirement of pre-deposit of the duty and penalty demanded under Section 35F of Central Excise Act, 1944 is waived and stay against recovery of duty and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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