9911796707
TMI Blog2007 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... d was hit by limitation. For proper application, I re-produce the relevant paragraph "I have perused the case records. The only issue to be decided in the present case is whether the appellants had correctly availed the modvat credit on the basis of duty paying documents. I find that, the disputed issue pertained to months of December, 1997, January, 1999 and December, 1999. There were no charges against the appellants during these periods about (i) non-filing of Monthly Returns along with copies of RG23A Part I and II and (ii) even non-submission of invoices on the basis of which the appellants had availed the credit. Thus, it has to be concluded that, the monthly re turns were timely submitted by the appellants along with modvatable invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eniable as no discrepancies were noticed during scrutiny/verification of RT 12 Return about the admissibility of relevant credit. Hence, it has to be concluded that the credit was availed under valid duty payment documents. Consequently the demand/penalty cannot be sustained and is liable to be set aside. The ratio of law laid down by Tribunal (supra) is squarely applicable in the present case. The lower authority has clearly failed to appreciate these facts or records and patently erred in denying the credit. He wrongly confirmed the demand along with interest hence, it is liable to be set aside. As regards plea of limitation, I find that the periods involved were December, 1997, January, 1999 and December, 1999. The monthly returns for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the assessee has not attended the personal hearing which were granted four times, the assessee have not submitted any invoice under which they have availed the Cenvat Credit, before the Central Excise Officer. 3. The Revenues allegation in the SCN is that the Respondent has availed credit during the period 1997-1999 without presenting on demand duty paying documents. It is seen that such duty paying documents are required to be given along with RT 12 Return. There was no allegation that the same were not annexed. If these documents were not annexed to the Return for availing credit it is not understood as to why the Revenue kept silent for a period of 4 to 6 years and issued the show cause notice only on 2-1-2003. The reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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