2016 (12) TMI 903

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....the Respondent Per S K Mohanty: This appeal is directed against the impugned order dated 29.10.2015 passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Raipur. Denial of cenvat credit on structural steel items such as MS Joists, MS Channels, Steel Plates, CTD Bars, MS Angles, MS Flat, MS Beam falling under chapter 72 of the Central Excise Tariff Act, 1985 is the sub....

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.... or misstatement cannot be leveled, justifying invocation of the extended period of limitation, in terms of the proviso to Section 11A of the Central Excise Act, 1944. The Ld. Advocate further submits that during the disputed period, the issue with regard to entitlement of cenvat credit on the disputed goods was highly contentious and there were divergent views by the judicial forums. Thus, accord....

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....evant date. The proviso to Section 11A has been invoked for recovery of the amount in question. Since the appellant had intimated the Central Excise Department regarding taking of cenvat credit on the disputed goods in its monthly ER-1 return, the allegation of suppression, misstatement, etc. cannot be leveled against the appellant, justifying invocation of extended period of limitation. Rule 12 o....