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TMI Blog2018 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... rent Benches of the Hon’ble Apex Court. This being the legal position requiring interpretation by the Hon’ble Supreme Court, it can be safely assumed that there cannot be any scope for suppression and coupled with the pleadings that the appellant had declared in its ER-1 returns the facts that were legally required from time to time - invocation of larger period is not proper and unsustainable. Revenue has erred in invoking the extended period of limitation - appeal allowed on Limitation. - Appeal No. E/40518/2018 - Final Order No. 42083 / 2018 - Dated:- 20-7-2018 - Hon ble Shri P Dinesha, Member ( Judicial ) Shri. Santhana Gopalan D., Advocate for the Appellant Shri. R. Subramaniyan, AC ( AR ) for the Respondent ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er considering the submissions of the assessee, the adjudicating authority vide Order-in-Original dt. 13.04.2017, however, confirmed the proposals made in his Show Cause Notice. The appellant did not meet with success in its first appeal before the Commissioner (Appeals), Coimbatore and aggrieved by the said order, the appellant is before this forum. 2. Heard Shri. Santhana Gopalan D., Ld. Advocate for the assessee and Shri. R. Subramaniyan, Ld. Department Representative for the Revenue. 3.1 During the course of hearing, Ld. Advocate appearing for the assessee submitted that the LDO and SKO were used as fuel within the factory for generation of electricity which was used exclusively in the manufacture of final products i.e., cotton ya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Consequently, the invocation of larger period was bad. 3.5 It is also his contention that the appellant had disclosed material facts in its monthly ER-1 returns that were being filed regularly by the appellant which fact was nowhere disputed in any of the orders of the lower authorities. In support, he relies on : (i) Continental Foundation Jt. Venture Vs. C.C.E. [2007 (216) E.L.T. 177 (S.C.)] (ii) C.C.E. Vs. Accurate Chemical Industries [2014 (310) E.L.T. 441 (Allahabad)] 4.1 Per contra, Shri. R. Subramaniyan, Ld. DR, while supporting the findings of the lower authorities, contends that in the era of self-assessment it was not humanly possible for the officer to look into each and every ER-1 monthly return, a responsibil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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