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TMI Blog2019 (3) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... r unit. There is no dispute about the payment of duty on which the Cenvat credit was taken. It is also a fact that appellant is a public sector undertaking therefore, there is no question of malafide intention to evade payment of duty and wrong availment of credit. Accordingly, extended period of limitation cannot be invoked as provided under Section 11A of Central Excise Act, 1944. Accordingly, the demand is clearly time-barred, and is set aside. Appeal allowed - decided in favor of appellant. - Appeal No. E/10771-10773/2015 -DB - A/10414-10416/2019 - Dated:- 25-2-2019 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri M.H. Patil, Advocate and Shri V.G. Gawade, DGM for the Appellant Shri Amit Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g) Diamond Cements - 2017 (52) STR 164 (Tri.) (h) Sarvesh Refractories - 2007 (218) ELT 488 (SC) (i) Purity Flecpack - 2008 (223) ELT 361 (Guj) (j) MDS Switchgear - 2008 (229) ELT 485 (SC) (k) CCE, Madras vs. Home Ashok Leyland Limited - ELT 178 (SC) 2007 (210) (l) Jindal Iron and Steel Company Limited - 2004 (164) ELT 294 (Tri.) (m) CCE, Chennai vs. MRF Limited - 2009 (244) ELT 601 (Tri.) 3. He further submits that demand is clearly time barred as for the period January 2012 to July 2012, the show cause notice was issued on 10.01.2014 which is beyond the normal period of one year. He submits that availment of Cenvat credit on supplementary invoices was declared in their returns and the credit was taken on the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the credit was taken, were issued by their own another unit. There is no dispute about the payment of duty on which the Cenvat credit was taken. It is also a fact that appellant is a public sector undertaking therefore, there is no question of malafide intention to evade payment of duty and wrong availment of credit. Accordingly, extended period of limitation cannot be invoked as provided under Section 11A of Central Excise Act, 1944. Accordingly, the demand is clearly time-barred, hence, the same is set-aside without going into merits of the case. The impugned order is set-aside and the appeal is allowed. 7. There is penalty imposed on two executives of the Company. Since the demand itself is not sustained, the penalties on the exec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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