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TMI Blog2018 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... udit, raising an objection of the said fact of written off inputs, as also by appreciating the fact that the appellant is a public sector undertaking and there can be no intent to evade duty, we find favour with the appellant’s submission on the point of limitation. Tribunal in the case of Commissioner of Central Excise, Allahabad Vs Bharat Yantra Nigam Ltd. [2014 (7) TMI 370 - CESTAT NEW DELHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of revenue, we find that the disputed issue in present appeal relates to reversal of Cenvat credit of duty availed in respect of inputs which was subsequently written off in the assessee s booking account, on account of fact that the same has become obsolete, as the assessee s factory was lying closed for the last 10 years. Accordingly, after initiating proceedings by way of issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir factory in the year 2007, when the said non reversal of credit in respect of written off inputs was noticed and objected too. As such the revenue was well aware of the fact that the appellant, in an ongoing process, was writing off the inputs in their books of accounts. Even then, the show cause notice, covering the period 2009-10, was issued on 04.06.2012. He also submits that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs Bharat Yantra Nigam Ltd. reported as 2014 (36) STR 554 (Tri.-Del.) and in the case of Rajasthan Renewable Energy Corpn. Ltd. Vs Commissioner of Central Excise, Jaipur-I reported at 2017 (51) STR 269 (Tri.-Del.) has observed that unless there is sufficient evidence against a public sector undertaking to establish beyond doubt that a particular activity was being done with an intent to evade duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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