9911796707
TMI Blog2014 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice stand issued by invoking the longer period of limitation, I hold that demand is barred by limitation - Following decision of M/s. Diamond Cements Ltd. Versus Commissioner of Central Excise Bhopal [2012 (6) TMI 73 - CESTAT, NEW DELHI] - longer period of limitation was not available to the Revenue. Consequently, the imposition of penalty upon them would not be justified. However, inasmuch as a part of the demand would fall within the limitation period, the matter is being remanded for quantification of the same - Decided in favour of assessee. - Appeal No. 1770 of 2011-SM - ORDER NO . FO/ 58319 /2013-SM(Br) - Dated:- 5-11-2013 - Ms. Archana Wadhwa, J. For the Appellant : Shri Hemant Bajaj, Advocate For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that during the relevant period, there were decisions in favour of assessee and as such, no malafide can be attributed to them. He relies upon the Tribunal; decision in the case of M/s. Kandhari Beverages Pvt. Ltd. vs. CCE Chandigarh, Final Order No. 56572/2013 SM (Br) dated 7.6.13 wherein under identical circumstances the longer period of limitation was held as not applicable and penalty was set aside. He however, fairly agrees that a part of the demand would be within the longer period and the appellant is not disputing the same. 4. After hearing the learned DR, I find that Tribunal in the above referred decision of the Kandhari Beverages has observed as under: 5. By considering said argument of the learned advocate, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly, in the present case the Hon ble Punjab and Haryana High Court, the Hon ble Gujarat High Court as also the Larger Bench of the Tribunal has interpreted the provisions of Rule 6(2) of Cenvat Credit Rules in a manner that no reversal liability of Cenvat credit would arise in respect of assessee where no separate accounts are being maintained in case of fuel which is being used for dutiable as also for exempted final product. If the expert bodies, judicial as well as quasi judicial, have interpreted the law in favour of the assessee, the assessee cannot be held guilty of any suppression or mis-statement etc. Inasmuch as the show cause notice stand issued by invoking the longer period of limitation, I hold that demand is barred by lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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