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TMI Blog2015 (1) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ot signed by the proper officer is admitted, no suppression or mis-declaration can be attributed to the assessee so as to invoke the longer period of limitation - as is seen from the certificate, the person signing the same is holding the rank in pay scale higher than the Deputy Secretary to Government of India in which case even though the certificates were not signed by Deputy Secretary, the same should be accepted. Further the Superintendent in his letter dated 28.10.2013 has also verified the said certificates and has reported that the same appears to be adequate - demand cannot be held sustainable on the point of limitation itself - appeal allowed by way of remand. - E/Stay/22210/2014 in E/22018/2014-DB - 20078/2015 - Dated:- 8-1-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2012 on the ground that the notifications in question grant exemption to M/s. HAL and not to the vendors of HAL. At that stage the appellants claimed that if differential duty has to be paid by them, they would be entitled to the benefit of cenvat credit of duty paid on the inputs. Accordingly they created cenvat credit account and claimed cenvat credit to the tune of ₹ 1,25,26,746/- (Rupees One crore Twenty Five Lakhs Twenty Six Thousand Seven Hundred and Forty Six only), as against the demand of duty of ₹ 1,59,44,653/- (Rupees One Crore Fifty Nine Lakhs Forty Four Thousand Six Hundred and Fifty Three only). 4. The Commissioner vide his impugned order confirmed the duty of excise in respect of the final products cleared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent Courts were taking different views, in which case no malafide can be attributed to him so as to justifiably invoke the longer period of limitation. 6. As regards cenvat credit, he submits that the observations made by the Commissioner are factually incorrect inasmuch as they have subsequently obtained a letter written by the Superintendent on 28.10.2013, under the RTI Act, which reveals that the entire accounts maintained by them in respect of cenvat credit, were scrutinized by the Superintendent and found to be correct. The adjudicating authority has chosen not to take the said communication into consideration for the reasons best known to him. Learned advocate fairly agrees that the demand within limitation is payable by them b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asmuch as they were entertaining the bona fide belief, based upon various decisions of the Tribunal as also the Boards Circular and the clarification issued by Bangalore Commissionerate that they are not liable to pay any duty of excise. We find force in the above contention of the learned advocate. We have been shown various decisions by both the sides. In some of the decisions, benefit of the Notification No. 63/95-CE stands extended to the vendors whereas in some other decision it stands denied. As such it becomes clear that there was no one uniform opinion on the disputed issue. In such a scenario no malafide can be attributed to the appellant. 9. As regards Notification No. 10/97-CE dated 01.03.1997 is concerned, the Revenues object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt cannot be held responsible for them. As the entire demand is barred by limitation, we hold that no liability on the said count would also arise against them. 11. In view of the foregoing, we set aside the impugned order remand the matter to Commissioner for fresh decision, limiting the demand to the period of limitation, granting the benefit of cenvat credit of duty paid on the inputs used for the said goods, after taking note of the letter dated 28.10.2013 of the Superintendent and requantifying the demand by extending the benefit of cum-duty benefit. Inasmuch as we have held that there was no suppression on the part of the appellant, the penalty imposed upon them is required to be set aside. We order accordingly. Stay petition as al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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