2005 (4) TMI 376

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....Shri Nand Kishore, Advocate, for the Respondent. [Order]. - These three appeals are filed by Revenue against Order-in-Appeal No. 1202-1204/03, dated 9-12-2003 by which the Commissioner (Appeals) has set aside the demand on the ground that the extended period of limitation is not invocable against the respondents, M/s. Sadashiv Casting (P) Ltd. 2. Heard Shri P.M. Rao, learned D.R. and....

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....at credit; that the Commissioner (Appeals) has set aside the demand on the ground that there was no suppression of facts on the part of the respondents since the invoices issued by the registered dealers were proper duty-paying documents as there was no dispute about the receipt of inputs and their use in the final products. It has been contended by the Revenue that larger period of limitation is ....

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....months from the relevant date. However, in case where a manufacturer has taken the credit by reason of fraud, wilful mis-statement, collusion or suppression of facts, or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty, a show cause notice can be issued within five years from the relevant date. The burden is cast upon the Revenue to prove that the....