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TMI Blog2019 (7) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... e records maintained by the assessee and there is no whisper about any other document which is being referred to; (iii) The Revenue had also verified the CENVAT documents as well as the CENVAT account maintained by the assessee before issuing the Show Cause Notice; (iv) There was a similar audit in October 2012 wherein no irregularities as to the wrong availment of CENVAT Credit was pointed out and it was only in the subsequent audit, i.e., in October 2015 that the availment of CENVAT Credit on Aluminium Sheets and MS Chequered Sheets was questioned, for the period from December 2012 to August 2015; (v) There is no case made out or even suppression alleged in the Show Cause Notice and the only allegation levelled is that it appeared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92) E.L.T. 513 (Tri. - Ahmd.); (iv) Hero Honda Motocorp Ltd. Vs. C.C.E., Delhi-III - 2014 (310) E.L.T. 364 (Tri. - Del.); (v) C.C.E., Pune-I Vs. Thyssenkrupp Industries I Ltd. - 2017; 1.4 Ld. Advocate summarizes his arguments by submitting that there were no mala fides attributed to the appellant since, upon being pointed out during audit, it voluntarily reversed the credit alleged to have been wrongly availed for the normal period i.e., from November 2014 to August 2015 and hence, the demand for the period from December 2012 to October 2014 for which the extended period of limitation was invoked, was not justified. 2.1 Per contra, Shri. L. Nandakumar, Ld. AR appearing for the Revenue, while supporting the findings of the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds that the Show Cause Notice was issued only in October 2016 and does not specifically address suppression, fraud, etc., to justify invoking the larger period of limitation and that therefore the Revenue has not made out a case and accordingly, prays that the demand beyond the normal period of limitation i.e., from December 2012 to October 2014 may be directed to be dropped. For the above reasons, he also pleads that the penalty is required to be deleted as no case for suppression is made out. 4. Heard both sides, perused the documents placed on record and have also gone through the various decisions relied upon by both sides. 5.1 It is the case of the Revenue that the appellant had wrongly availed input credit on input which was not us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, such person is liable to pay a penalty equal to the duty determined. As per the provision of Rule 15 (2) of the CENVAT Credit Rules, 2004, in a case where the CENVAT Credit has been taken and utilized wrongly by reason of fraud, suppression, etc., and in contravention of any of the provisions of the Central Excise Act or of the rules made thereunder with an intent to evade payment of duty, the manufacturer shall also be liable to pay penalty in terms of the provisions of Section 11AC of the Central Excise Act. 7. In the case on hand, there is no dispute about the fact that the ER-1 return disclosed the availment of CENVAT Credit and even though it is filed under self-assessment system, the Officers are supposed to scrutinize the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct statement with the knowledge that the statement was not correct." 19. Judged by this test, it is clear that on facts in the present case there was no suppression on the part of the appellants nor was there any willful attempt to evade duty. As stated by the appellant, the appellant has been manufacturing tractors from 1965 onwards. There has never been any change in the manufacturing process. In the year 1994-95, IC engines were stated by the department to contain Transmission Assemblies, which were dutiable. On receiving a reply from the appellant, the department did not levy any Excise duty on such Transmission Assemblies. The show cause notice itself stated that the issue of manufacture and captive consumption of Transmission A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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