2017 (10) TMI 331

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....ead with Section 11AC of the Central Excise Act, 1944? ii) Whether the Ld. CESTAT is correct by not imposing penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 merely on the ground of limitations without considering that the extended period of limitation is available in the facts and circumstances of the case or otherwise? iii) Whether in the facts and circumstances of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s Adani Gas Pvt. Ltd.?" 2. The issue pertains to extended period of limitation for recovery of unpaid dues of excise and imposition of penalty under section 11AC of the Central Exci....

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....dence indicating non receipt of the relevant invoices had been brought on record by the revenue. On going through the said letter dt.07.09.2007(page 479 of Appeal paper book) we find that the Appellant had furnished detailed statement of CENVAT credit availed along with copies of invoices. Hence, no facts was suppressed from the department in availing the credit. Therefore, in our view, the demand is barred by limitation. 26. It cannot be denied that the issue of eligibility of CENVAT credit on capital goods inputs and input services availed at various daughter stations, from where the CNG was ultimately cleared/sold during course of pendency of application for centralised registration, rests on interpretation of the relevant provisions ....

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.... 2004 is not attracted." 4. From the factual findings recorded by the Tribunal, it can be seen that since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even the intention of availing CENVAT credit was made clear to the department as early as on 27.02.2007. With respect to subsequent show cause notice, the Tribunal noted that in the statement of the Assistant Manager of the assessee, it was pointed out that on 07.09.2007, all information was supplied to the department. The statement was referred to in the....