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TMI Blog2019 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoked when the show-cause notice is based on audit. Further, the appellant has shown the credit in their returns. Further, the Department has also failed to bring on record any material except saying that the suppression was detected during the audit and had it not been detected during the audit it would have gone unnoticed. This is not sufficient reason for invoking extended period of limitation. Appeal allowed - decided in favor of appellant. - E/20340/2018-SM - Final Order No. 20120/2019 - Dated:- 29-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Somayya, Advocate For the Appellant Smt. Kavita Podwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod from March 2013 to March 2014 whereas show-cause notice was issued in December 2015. He further submitted that the extended period of limitation is not invocable when the show-cause notice is issued after the lapse of normal limitation period from the date of audit. In support of this submission, he relied upon the following decisions:- i. CCE Vs. Mahindra Mahindra Ltd. [2018(2) TMI 12 (Bom.)] ii. Ganpati Rolling Mills Pvt. Ltd. Vs. CCE [2018(2) TMI 8] iii. Steer Engineering Pvt. Ltd. Vs. CCE [2017(358) ELT 390] iv. CCE Vs. Ashok Iron Works Pvt. Ltd. [2017(6) TMI 679] v. Binjrajka Steel Tubes Ltd. Vs. CCE [2016(342) ELT 302] vi. Parle Products Pvt. Ltd. Vs. CCE [2016(343) ELT 498] vii. CCE Vs. Yeshwant Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Mum.)] ii. CC CE, Ghaziabad Vs. Rathi Steel Power Ltd. [2015(321) ELT 200 (All.)] 6. After considering the submissions of both sides and perusal of the material on record, I find that the record of the assessee was audited in August 2014 and thereafter the show-cause notice was issued in December 2015 which is beyond the period of limitation of one year as prescribed under the Act. Further I find that after the audit, no material has come to the notice of the Department which has been relied upon for issuing the show-cause notice. The show-cause notice was issued based on audit report itself. Further I find that the ratios of the various decisions relied upon by the appellant squarely apply to the present case wherein the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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