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TMI Blog2017 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... invocation of extended period for demand of duty are not invokable - the impugned show cause notice is not sustainable - appeal allowed - decided in favor of appellant. - E/70782/2016-EX[DB] - A/71140/2016-EX[DB] - Dated:- 8-12-2016 - MR. (Dr.) SATISH CHANDRA, PRESIDENT AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajesh Chhibber, Advocate for the Appellant. Rajeev Ranjan, Joint. Commr. (A.R.) for the Department Per Anil G. Shakkarwar : The misc. application for early hearing is allowed and as was intimated through cause list the matter was taken up for final hearing. 2. The present appeal is filed against the Order-in-Original No.40/Comm./GZB/CEX/15-16 dated 30.03.2016. 3. The brief facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the case of Triveni Engineering Industries reported at 2015(317) E.L.T. 408 (All.) has held that if the show cause notice is issued say after 22 months after audit was conducted then provision related to invocation of extended period for demand of duty are not invokable. The Original Authority did not appreciate the arguments put forth before it and confirmed the demand of ₹ 87,23,816 and impose equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 4. The grounds of appeal inter-alia include that as held by Hon'ble Punjab Haryana High Court in the case of Punjab Steels reported at 2010(260) E.L.T. 521 (P H) , the removal of inputs as such cannot be treated as trading activity. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period and therefore, the show cause notice is not sustainable. 6. Learned D.R. has supported the impugned order. 7. Having considered the rival contentions, we find that audit was conducted on 20.06.2012 and show cause notice was issued after more than 30 months by invoking proviso to Sub section 1 of Section 11A of Central Excise Act, 1944. We find that the ruling of Hon'ble Allahabad High Court in the above stated case of Triveni Engineering Industries Ltd. is squarely applicable in the present case. We, therefore, hold that the impugned show cause notice is not sustainable. As a result, the impugned Order-in-Original is not sustainable. Therefore, the impugned Order-in-Original is set aside. 8. In view of abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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