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TMI Blog2016 (12) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is an admitted fact on record that the SCNs were issued by the Department beyond the period of one year from the relevant date. The proviso to Section 11A has been invoked for recovery of the amount in question. Since the appellant had intimated the Central Excise Department regarding taking of cenvat credit on the disputed goods in its monthly ER-1 return, the allegation of suppression, miss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raud, collusion, suppression of fact, etc., I am of the considered opinion that longer period of limitation cannot be invoked for confirmation of demand. Demand not sustainable - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No.E/50158/2016-E[SM] - Final Order No.55456/2016 - Dated:- 7-4-2016 - Mr. S.K. Mohanty, Member (Judicial) Mr. Manish Saharan (Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a where the disputed goods were used. It is his further submission that the SCNs issued by the Department are barred by limitation of time inasmuch as for the period July 2007 to September 2007, the notice was issued on 6.8.2012 and for the period April 2008 to April 2009, the notice was issued on 3.5.2013. It is his further submission that since the appellant had reflected the cenvat credit parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2014 dated 27.01.2014], and CCE Raipur vs Hi-tech Power and Steel Ltd. [Final Order No. 52621/2014 dated 30.05.2014]. 3. On the other hand, Sh. R. K. Mishra the Ld. DR appearing for the Revenue reiterates the finding recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. It is an admitted fact on record that the SCNs were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y objection that the return filed by the appellant are not proper or correct, the SCN, in such an eventuality, should be confined to the period of one year from the date of filing of such return by the appellant. Thus, in absence of any specific findings regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion, suppression of fact, etc., I am of the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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