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TMI Blog2017 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts in the knowledge of the department. The SCN was issued to the appellant by invoking extended period of limitation is not sustainable in the eyes of law. Accordingly, the impugned order is not sustainable. Further, the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. The matter is remanded back to the adjudicating authority for verification purpose whether the cenvat credit transferred to Palwal Unit is correct or not? - appeal allowed by way of remand. - E/120-121/2012 - A/60517-60518/2017-SM[BR] - Dated:- 29-3-2017 - Mr. Ashok Jindal, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to show cause as to why the amount of ₹ 5,36,492/- transferred by them should not be recovered. In these set of facts, the show cause notice has been issued to the appellants by invoking extended period of limitation. The matter was adjudicated. The cenvat credit was denied to both the units, consequently the demand of duty was confirmed along with interest and penalties were imposed. Aggrieved from the said order, the appellants are before me. 3. The ld. Counsel for the appellant submits that the show cause notice has been issued to them by invoking extended period of limitation and the same is not sustainable. Moreover, the appellants availed cenvat credit and reversed the same. The amount simply transferred the credit also to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has shifted their manufacturing activity in 2006, itself. It is also fact on record by way of service tax returns filed by the appellant. They have availed cenvat credit on service tax paid by them, therefore, I hold that as all the facts in the knowledge of the department. The show cause notice was issued to the appellant by invoking extended period of limitation is not sustainable in the eyes of law. Accordingly, the impugned order is not sustainable. Moreover, with regard to the unit No.2 whether transfer the cenvat credit correctly or not in terms of Rule 10 (3) of the Cenvat Credit Rules, 2004 at the time of reversal, the appellants has not intimated to the department for transferring the said credit. It was only come in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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