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TMI Blog2016 (12) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned officer was not aware about the removal of the duty paid inputs. In other words, the respondent should have declared the clearance of duty paid inputs in their returns specifically - appeal allowed - decided in favor of Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... , Commissioner (Appeals) set aside the Adjudication order on the ground of limitation. 3. Heard both sides and perused the records. 4. The relevant portion of the finding of the Adjudicating Authority on limitation is reproduced below:- "3.12. From the case records. I find that the Noticee used two types of 'Granulated Slag', duty paid and non duty paid. It is fact that for some months at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Granulated Slag without payment of duty. Therefore, I find that the Noticee have suppressed, from the Department, the material facts of such removal of inputs as such without payment of an amount equal to the credit availed in respect of such inputs as well as willfully contravened the provisions of law with an intent to evade payment of the duty." 5. In the impugned order, the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the Adjudicating Authority. The Ld. Counsel strongly relied upon the decision of the Tribunal in the case of Omkar Textile Mills Pvt. Ltd. Vs. CCE, Ahmadabad - 2014 (311) ELT 587 (Tri-Ahd). In that case, the assessee filed ER-I return regularly and declared the quantum of Cenvat credit reversed on the query of field formation and extended period of limitation would not be invoked. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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