2014 (5) TMI 716

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..... pression of facts or contravention of Central Excise Act/ Rules, 1944 with intent to evade payment of duty. Therefore, the extended period of limitation is not invokable and accordingly, penalty is not warranted - Decided in favour of assessee. - Appeal No.E/2088/2010-Mum - - - Dated:- 13-1-2014 - Ashok Jindal, J. For the Appellant : Shri Mayur Shroff, Adv. For the Respondent : Shri A .....

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..... ises that the same does not qualify for the benefit under the definition of Rule 2(l) of CENVAT Credit Rules, 2004. Accordingly, an investigation was conducted. During the investigation itself the appellant has reversed the credit taken on these services along with the interest. Later on, a show-cause notice was issued invoking extended period of limitation to appropriate the above demands along w .....

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..... e learned Advocate submits that the show-cause notice issued in the matter does not allege imposition of penalty under Section 11AC of the Central Excise Act, 1944, therefore, extended period of limitation is not invokable, accordingly, penalty cannot be imposed. 5. Considered the submissions and perused the records. 6. On perusal of the show-cause notice there is no allegation of fraud, col .....

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