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TMI Blog2024 (11) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period of limitation. It has been consistently held by the Courts in various decisions that in order to invoke extended period, there must be some positive act on the part of the party to establish either wilful mis-declaration or wilful suppression - mis-statement or suppression of facts must be wilful and deliberate. As decided in Chemphar Drugs Liniments [ 1989 (2) TMI 116 - SUPREME COURT] that Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability . Thus, the invocation of extended period of limitation is not justified in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o September 2014. After following the due process, the Original Authority confirmed the demand of service tax of Rs.47,304/- under Section 73 of the Finance Act, 1994 along with interest under Section 75 of the Act and a demand of inadmissible Cenvat Credit of Rs.21,181/- under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 73 of the Finance Act, 1994 along with interest under Section 75 of the Act was also confirmed and a penalty of Rs. 5000/- under Section 77 of the Act and an equivalent penalty under Section 78 of the Act were also imposed. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals), who rejected their appeal; hence the present appeal. 3. Heard the learned Authorized Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates the findings of the impugned order and submits that the appellant has not supplied the information despite the notice issued to them and therefore, the department issued the show cause notice on the basis of information supplied by M/s Fastway Transmission Pvt Ltd. He justifies the invocation of extended period. 8. On perusal of the impugned order as well as the grounds of appeal, I find that department has not been able to establish the suppression of material on the part of the appellant who is only a small service provider. Further, I find that the appellant has filed all the relevant documents and has not concealed any information from the department so as to invoke the extended period of limitation. It has been con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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