9911796707
TMI Blog2024 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... fraud etc. with intent to evade payment of duty is not established - the appellants had successfully placed on record the fact that the records of the appellant were being audited from time to time and that an endorsement to that effect has been made in the RG-1 Register. As submitted by the learned Consultant for the appellants, the Show Cause Notice refers to the audit of other units while being silent on the audit of the appellants themselves. Hon ble Supreme Court held in the case of COMMISSIONER OF CENTRAL EXCISE BANGALORE VERSUS M/S. PRAGATHI CONCRETE PRODUCTS (P) LTD. [ 2015 (8) TMI 1053 - SC ORDER] that: it is also found as a matter of fact, that the unit of the respondent was audited during this period several times and there were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom several manufacturers on payment of duty of Central Excise and availed CENVAT credit on the same, on the strength of invoices received. Revenue seeks to recover the CENVAT credit thus availed, during the period 01.08.2012 to 19.01.2014, for the reason that the supplies were from manufacturers availing the benefit of Notification No.01/2010, which was not availed provided any exclusion under Rule 12 of Central Excise Rules, 2002. A Show Cause Notice dated 01.09.2017 was confirmed vide Order-in-Original dated 28.03.2018; on an appeal filed by the appellants, Commissioner (Appeals) vide Order dated 16.03.2021 upheld the Order-in-Original and dismissed the appeal. Hence, this appeal. 2. Shri P.S. Pruthi, learned Consultant for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2018. B.R. Agrotech Ltd. Final Order No. 63319/2018 dated 12.10.2018. Meghastar Impex, IVAX Paper Chemicals, Jammu T.K. Paper Mills (all decided by Tribunal s Final Order No.60928 to 60930 of 2019 dated 06.11.2019. 4. Learned Consultant submits, further, that the audit of the appellant s unit was conducted for the period December 2012 to February 2015 as indicted by IAD No.128/2015; the RG-1 Register maintained by the appellants contains a certificated dated 20.03.2014 indicating that audit has been conducted for the period prior to December 2012 and for the period January 2013 to February 2014. Learned Consultant further submits that in the instant case, the Show Cause Notice refers to the audit conducted on other units and not on the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident from the Notification No.02/2014 dated 20.01.2014 which restored the situation as it existed before; the Notification is to be construed as clarificatory in view of Hon ble Supreme Court s judgment in the case of WPIL Ltd. 2005 (181) ELT 359 (SC). 6. Shri Narinder Singh, assisted by Shri Yashpal Singh, learned Authorized Representatives for the Department, reiterates the findings of the impugned order and submits that if the Notification did not exist during a certain period, benefit cannot be extended even though a Notification is issued at a later date giving the same benefit. He relies on the Final Order No.60159/2024 dated 02.04.2024 of this Bench in the case of Intex Technologies India Pvt. Ltd. 7. Heard both sides and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is endorsement on any of the invoices issued by the eight suppliers to the effect that they are availing exemption under Notification No.01/2010. Moreover, it is on record that for some period, the said Notification remains to be listed under the exclusions under Rule 12; the same was restored by issue of Notification No.02/2014 dated 20.01.2014. Therefore, there are reasons for the appellants to entertain a bona fide belief that they are entitled for CENVAT credit. Under the circumstances, we hold that no case has been made for invocation of extended period. We are of the considered opinion that the impugned Show Cause Notice is barred by limitation and as such the impugned order is liable to be set aside. It is to make amply clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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