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TMI Blog2011 (4) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and the show-cause notice was issued on 22/03/2007 alleging that the appellants have suppressed the excess availment of credit - As the appellants have already filed declaration before the department in 2003 itself showing the details of CENVAT credit availed, the allegation of suppression is not sustainable and, therefore, the extended period of limitation is not applicable to this case - Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs, dyes and chemicals, fuel and capital goods. Since July 9, 2004, the appellants started clearing their finished goods as exempted goods vide Notification No. 30/2004-CE dated 09/07/2004 as well as paying duty on fabrics vide Notification No. 29/2004-CE dated 09/07/2004. It was observed that consequent to budget 2003 due to changes in the excise duty structure on textiles, the powerloom sector, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and demands were confirmed. 4. The learned advocate for the appellants submits that the show-cause notice is barred by limitation as the appellants filed declaration of utilization of CENVAT credit on 08/04/2003 and thereafter they filed their calculation details of availment of CENVAT credit on 29/08/2003 and the show-cause notice was issued on 22/03/2007 alleging that the appellants have sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is not sustainable as the appellants have not suppressed any facts from the department. Therefore, we are in agreement with the learned advocate, as the allegation of suppression is not sustainable, the extended period of limitation is not invocable. 7. We, therefore, hold that the show-cause notice is barred by limitation and the demands are not sustainable. Accordingly, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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