2017 (5) TMI 1383

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.... Per: Ramesh Nair The fact of the case is that the appellant availed CENVAT Credit of the duty paid on export invoices without filing any rebate/refund claim. Therefore, a show-cause notice dated 17.6.2011 was issued which later culminated into adjudication order. Being aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who rejected the appeal. Therefore, the appellant....

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....uty my making entries in its CENVAT Account and this was instantly communicated to the department vide their letter dated 28.2.2008. He submits that the show-cause notice thereafter was issued on 17.6.2011 i.e. almost after 3 years of taking re-credit, which was intimated to the department. Therefore, the demand raised in the show-cause notice is clearly time barred as no suppression of facts can ....

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....-credit in their Cenvat Account. Despite the clear intimation given by the appellant to the department, the department took 3 years to issue the show-cause notice, which was issued on 17.10.2011. Since the appellant disclosed the fact about taking re-credit, there is absolutely no suppression of the fact on part of the appellant. Accordingly, the show-cause notice issued after 3 years is clearly t....

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....bate. 2) Likewise, under ARF-1 No.63 dt 31-8-07, we cleared 72.000 jurs of Kegular Petroleum Jelly and 12.000 jars of Nursery Petroleum Jely, totally valued at Rs.13.02.000/- for export to USA and Central Excise Duty of Rs.2.08.320/- with CESS 4,166/- and Ed. Cess Rs.2.084/- was paid vide debit entry No.179 dt 31-8-07 in RG 23A Part II. This Excise Duty was also discharged to cla....