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TMI Blog2017 (11) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... d, has observed that there is suppression on the part of the assesse. But, we are unable to fathom how in spite of such an observation, he has chosen not to impose penalty under Section 11 AC. When the original authority has chosen not to impose penalty under Section 11 AC, impliedly he has also not found any elements of fraud, collusion, suppression or mis-statement in the conduct of the assessee. When no such contumacious conduct is found, there can be no justification for invocation of extended period of limitation provided under Section 11 A (1) ibid - appeal dismissed - decided against Revenue. - E/416/2010 - Final Order No. 42491/2017 - Dated:- 24-10-2017 - Smt. Archana Wadhwa, Judicial Member And Shri Madhu Mohan Damodhar, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable, however, the original authority did not impose any penalties under Section 11 AC of the CEA, 1944 or under Rule 25 of CER, 2002 as proposed in the show cause notice. On appeal, the Commissioner (Appeals) vide impugned order dated 29.03.2010 held that the extended time is not invokable and that the assessees are eligible for refund as claimed by them and set aside the order of the original authority. Hence this appeal by the department before this forum. 2. Today when the matter came up for hearing, on behalf of the department Ld. Commissioner (AR) submits that the Commissioner (Appeals) has not got into the aspect of whether or not there is suppression of facts involved in the matter as directed by the Tribunal in their order. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r paid put forward by reasons of fraud, collusion or any mis-statement or suppression of facts etc., with intention to evade payment of duty. 5.4 No doubt, the original authority, while justifying invokation of extended period, has observed that there is suppression on the part of the assesse. But, we are unable to fathom how in spite of such an observation, he has chosen not to impose penalty under Section 11 AC. 5.5 When the original authority has chosen not to impose penalty under Section 11 AC, impliedly he has also not found any elements of fraud, collusion, suppression or mis-statement in the conduct of the assessee. When no such contumacious conduct is found, there can be no justification for invocation of extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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