9911796707
TMI Blog2018 (5) TMI 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... utiny of the records and the ER-1 Return of the appellant as can be seen from para 3 thereof. This clearly indicates that there was no suppression of facts on the part of the appellant assessee as they have reflected the same in their statutory records. It is the case of the Revenue that the appellants were supposed to inform the matter to the Department as they have taken and utilized subject inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Unit (CMU) of the principal- M/s. Parle Biscuits Pvt. Ltd, Mumbai . The Appellants have availed credit of Cenvat on the inputs, capital goods, supplied by the principals on payment of excise duty, and received in the appellant s factory under Excise invoice. The said inputs/capital goods are used in the production of Biscuits on account of Principals, for the purpose of which, they comply with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provisions and relied upon judgments. He also filed written submission. The Ld. Advocate submits that the appellant had utilized the Cenvat Credit for payment of duty on final products i.e. biscuits, based on MRP/RSP of M/s. Parle. The MRP/RSP declared by M/s. Parley includes the element of freight paid on transportation of finished goods from the factory of the appellant to the depot of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the depots are not the depot of the appellant who is only a job worker but are depots of Parle Biscuits Private Limited and therefore, the depots cannot be treated as place of removal. 6. Heard both sides and perused the appeal records. 7. I find that the impugned Show Cause Notice has been issued as a result of the scrutiny of the records and the ER-1 Return of the appellant as can be seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, balance sheet and other related documents and records. I find that the Lower Appellate Authority has not dealt with this issue in the impugned order. 8. On perusal of the records, I do not find any element of misstatement, fraud, collusion or suppression of facts with an intent to evade payment of Central Excise Duty. Accordingly, the extended period of limitation cannot be invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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