2008 (6) TMI 395

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....s, Advocate, for the Respondent. [Order]. -  Revenue has filed this appeal against the order of the Commissioner (Appeals) setting aside the order of the original adjudicating authority confirming demand of Rs. 3,84,000/- and equal amount of penalty under Section 11AC on the ground of limitation. 2. The facts are explained briefly. (a) The respondents during the period from A....

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....d. and they had not followed any procedure for sending the goods to Metal Forging P. Ltd.; there is no basis for bona fide belief that credit is admissible, since the capital goods were not received, no intimation was given by the respondents to the Department about the dispatch of the goods , receipt of the same and therefore, the extended period was rightly invoked by the original adjudicating a....

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....7) E.L.T. 330 (S.C.) in support of his contention that extended period has been rightly invoked. 5. Considering all the rival submissions it is noticed that in this case, admittedly, the dies were lying with the job worker since 1980 and at that point of time, the credit of duty paid on the capital goods was not admissible as Cenvat credit and there was no procedure requiring dies to be tr....

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....nts chose the second option described above and it is only a procedural irregularity. It is not disputed that capital goods are used by the job worker for the respondents and they are eligible to send the same. Therefore, it is felt that the stand taken by the Commissioner (Appeals) that extended period cannot be invoked does not need to be interfered with. Further, the judgment of the Tribunal in....