2015 (10) TMI 1142

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....entative For The Respondent : None Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the demand of duty was set-aside as time barred. None appears on behalf of the Respondent. 2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, I find that, the Respondent availed CENVAT credit of CVD debited from DE....

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....audit and cannot be established the knowledge of the Department. On perusal of the impugned order, I find that the Respondent had filed the monthly returns for the months of June, 2004 and July, 2004 under Rule 7 of Cenvat Credit Rules, and the details like Bill of entry No., date, name of the supplier, description of the goods, tariff heading No., duty paid etc. were shown. In any event, there is....

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.... 24.01.2007 and no objection about wrong availment of Cenvat Credit was raised. The impugned show cause notice dated 01.06.2009 was issued on the basis of CERA Audit. It is thus evident that the show cause notice was issued after more than 4 years from the date of taking the Cenvat credit. There is no suppression of facts or willful mis-declaration with intent to evade duty of excise. Moreover, Ce....