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TMI Blog2018 (9) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... of suppression unearthed by the Department so as to saddle the appellant with the intention to evade payment of duty by suppression of facts. The credit availed was disclosed in the accounts as well as the ER1 returns filed by them - extended period cannot be invoked - appeal allowed on ground of limitation. - Appeal No. E/40319/2018 - Final Order No. 42055/2018 - Dated:- 6-7-2018 - Ms. Sulekh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in Pattullous Road Unit. Hence, Show Cause Notice dated 04.10.2016 was issued proposing to demand an amount of ₹ 2,12,473/- being the ineligible credit along with interest and also for imposing penalties. After due process of law, the adjudicating authority confirmed the recovery of wrongly availed credit along with interest and imposed penalty of ₹ 1,06,237/- under Rule 15 (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete, for a short period the said services were being utilized in their Pattullous Road Unit. He strongly argued on the ground of limitation. He submitted that the entire details were reflected in their accounts and there is no positive act of suppression unearthed by the Department. It is vaguely stated that the appellant suppressed facts and extended period has been invoked without any evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the new premises has been taken only on 02.09.2011. It is very much evident that during the disputed period, the shifting of the premises to Ambattur was going on. Thus, for a few months, the appellant was retaining its premises along with its registration during the disputed period for limited purposes. There is no positive act of suppression unearthed by the Department so as to saddle the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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