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TMI Blog2017 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, payment made through Cenvat credit is also admissible - there is no wilful suppression of the facts by the assessee and vital element of intention to evade duty has been missing in these proceedings - demand set aside - appeal dismissed - decided against Revenue. - E/3195/2012-EX(SM) and Cross Objection No. E/CO/4924/2012 - Final Order No. A/54711/2016-SM(BR) - Dated:- 24-10-2016 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pped the demand on time limitation only. Therefore, their cross-objections have been called for from the Registry to be considered today for decision. 2.1 Revenue has been represented by ld. DR Shri M.R. Sharma. 3. It is on record that the goods viz. pig iron moulds were cleared on payment of duty though payment was made through Cenvat credit. The department s contention that payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Commissioner (Appeals) is very clear in this regard and states that there is no wilful suppression of the facts by the assessee and vital element of intention to evade duty has been missing in these proceedings. The observations made by Commissioner (Appeals), in this regard in Para 8 of the order are reproduced below : 8. As regards suppression of facts, it is noted that Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find any wilful suppression of facts by Appellant and so also the most vital element of intent to evade duty and hence demand for recovery of Cenvat Credit under the extended period of limitation in terms of Section 11A(1) of he Act, read with Rule 14 of CCR, 2004 cannot be applicable in the instant case. Held accordingly. 5. In the light of above discussions the appeal is rejected and cross ..... X X X X Extracts X X X X X X X X Extracts X X X X
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