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TMI Blog2009 (7) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri S.K. Mall, learned SDR. Nobody appeared on behalf of the respondent. 2. A very short issue is involved in the present appeal. The respondent were engaged in the manufacture of reactive dyes and preparation based thereon fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional Central Excise authority. Subsequently, the said credit was utilised for payment of duty on goods exported. The said clearance of the goods on export was made on 18-9-06. Requisite ER-1 was filed by the appellant on 5-10-06. The show cause notice proposing recovery of the above amount was issued on 5-10-07. 4. Commissioner (Appeals) while deciding the appeal of the respondent held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of ER-1 as is claimed by the department. Going by the relevant date, I therefore, find that the demand is time barred, as the same was not issued within the time frame of one year as there was no suppression involved. 5. Revenue is aggrieved by the fact that the show cause notice issued on 5-10-07 was not barred by limitation inasmuch as 18-9-06 cannot be considered to be a relevant date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation where the., earlier two situations are not available. The date on which such return is actually filed if available, has to be taken as relevant date. In the present case, admittedly the ER-1 was filed on 9-10-06. The appellant having utilised un-available Modvat Credit for payment of duty on the export goods, have to be treated as duty not paid or short paid, in which cases, the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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