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TMI Blog2015 (11) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... not bringing on record contrary evidence to hold that appellant had suppressed or mis-stated the information in order to evade Central Excise duty accordingly we hold that the demands dropped by the first appellate authority on limitation is correct and does not require any interference. - Impugned order is upheld - Decided against Revenue. - Appeal No. E/557/07 & E/CO/137/07 - - - Dated:- 8-10-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri N.M. Prabhudesai, Supdt. (AR) For the Respondent : Shri S.P. Mathew, Advocate with Shri Ajay Singh, Advocate ORDER Per: M.V. Ravindran This appeal is filed by the revenue against Order-in-Appeal No. CPA/01 02/M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative would take us through the entire case records and submit that the respondent had suppressed the fact that they are availing Cenvat credit of the inputs at their Vasai unit. It is the submission that the declaration filed at with the authorities of Andheri unit does not indicate the same hence extended period was correctly invoked. 5. Learned Counsel appearing for respondent would draw our attention to the declarations made by them and submit that at Andheri unit they had filed the declaration on 01/04/03 when they started manufacturing and availed the benefit of notification number 8/2003; that the unit at Vasai was started in June 2003 and they filed the declaration with the authorities on 24/06/2003. He would submit that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided. From departments side Shri.Kachri, Supdt. objected to this. But the learned consultant Shri. Birari has pleaded that there has been hardly any blatant violation legal or procedural aspects of laws in the present matter. It's not the case as if no duty was paid by the appellant or did not follow the existing settled law in the given situation. The following two aspects help them in coming clean from the clutches of legal and procedural stipulation. (i) firstly, they have paid duty for the entire period with interest. (ii) secondly they have followed the ratio of decision set out by the apex court. This they have done voluntarily. 13. There is no suppression and facts and mis-statement is involved. Moreover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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