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TMI Blog2018 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - Held that:- Considering the fact that it being a revenue neutral situation, therefore no malafide can be attributable against the appellant for non-reversal of Cenvat Credit - extended period not invocable. Appeal allowed - decided in favor of appellant. - APPEAL NO.E/1211 & 1212/2011 - A/62383-62384/2018-EX[DB] - Dated:- 22-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G Shakkarwar, Member (Technical) Shri.D.K. Tyagi, Advocate present for the Appellant(s): Shri.Tarun Kumar, AR present for the Respondent(s): Per : Ashok Jindal 1. The appellants are in appeal against the impugned orders, wherein demand has been confirmed on account of availing Cenvat Credit and demand of duty and for imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing goods in unit No.2 and for imposition of penalty. The matter was adjudicated, demand of duty along with interest was confirmed and penalties were also imposed. Against the said order, the appellants are before us. 3. The Ld. Counsel for the appellant submits that the appellant has cleared goods for job-work to their Unit No.2 and it was not the allegation of the department that the Unit No.2 was not cleared the goods without payment of duty. In fact the goods cleared by the appellants have suffered duty at the end of their Unit No.2, therefore, it is a revenue neutral situation. In that circumstances, proceedings against the appellant are not sustainable. To support this contention, he relied on the decision in the case of Arti Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods sent to them and as such the entire situation was revenue neutral. It could not be said that there was any suppression on the part of the respondent with an intention to evade payment of duty. 7. We further take note of the fact that in this case also the show-cause notice has been issued by invoking extended period of limitation. Considering the fact that it being a revenue neutral situation, therefore no malafide can be attributable against the appellant for non-reversal of Cenvat Credit. In that circumstances, we hold that extended period of limitation is not invocable. Therefore, on limitation, the impugned orders are set aside. 8. In result, the appeals are allowed. (Operative part pronounced in the court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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