2016 (12) TMI 589

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....of their Ex.Appeal No.E/53400/2014-SMB under the litigation policy. Thus, the appeal of Revenue is disposed off as withdrawn, without entering into the merits. 3.  Ex.Appeal No.E/53601/2014 is filed by the assessee, M/s Hindustan Adhesive Limited. In this appeal among other grounds, the main ground urged is that there being no element of suppression or contumacious conduct on the part of the appellant, the extended period of limitation is not invokable. Further, the whole demand relates to the extended period, thus, the appeal is fit to be allowed. 4.1  The brief facts are that the appellant is a manufacturer of excisable goods namely self-adhesive tapes, falling under Chapter 39 of CETA,1985. The appellant procured one of i....

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....and debited an amount of Rs. 1,22,740/- in RG-23A on 17/11/10 along with interest and further deposited vide challan G.R.7 for Rs. 6787/- on 12.05.2011 and Rs. 36,670/-on 17/11/10, but denied to reverse/debit the Education Cess and S.H.E. cess, which appeared to be admissible to the appellant. Accordingly,  it appeared to Revenue that the appellant have knowingly and willfully taken excess Cenvat credit in contravention of the provisions of the Act read with the Cenvat Credit Rules and the same appeared to be recoverable.   Accordingly, the SCN proposed to recover such excess Cenvat credit along with interest and further penalty was proposed under Rule 15 of CCR read with Section 11 AC of the Act. 5.1  The appellant a....

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....t credit amounting to Rs. 26,515/- as mentioned in Annexure A of the SCN pertaining to credit of CVD availed over and above the CVD leviable as per relevant invoices. The Commissioner (Appeals) further found that as per Clause VII of Rule 3 (1) of CCR, the credit of CVD (BED) in respect of invoices that the Excise duty has been paid by the supplier-EOU as per S.No.1 of Notification No. 23/03-CE (NT), is available only to the extent of CVD leviable and appellant have not contested the said demand confirmed by the adjudicating authority. It was further observed that credit of CVD/BED in respect of invoices, whether the Excise duty has been paid by the supplier-EOU as per Sl.No.2 of Notification No. 23/2003CE (NT), is restricted to the formula....

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.... being aggrieved have carried the matter before this Tribunal. 7.  The ld. Counsel, Mr.Rakshit Verma, Ld. Advocate, for the appellants, urges that none of the elements for extended period of limitation under the provisions of Section 11A have been found, being fraud, collusion, any wilful misstatement or suppression of facts or contravention of the any provisions of the Excise Act or the Rules made there-under with intent to evade payment of duty. It is further contended that the issue is only a matter of change of the opinion on the part of the Revenue, in raising the demand. The appellant had made appropriate disclosures by filing returns regularly wherein the Cenvat credit taken was disclosed. In case of any doubt, the Department....