2018 (2) TMI 784

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.... The issue in this appeal is whether the show cause notice have been validly issued, invoking the extended period of limitation. 2. The brief facts of the case are that revenue had some intelligence that the appellant was evading payment of Central excise duty by way of undervaluation of their final products. Accordingly, there was inspection/search in the factory and office premises on 21st Dec....

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....th effect from 01/04/2011. 3. The SCN was adjudicated on contest and the proposed amount of disallowance confirmed along with other two small amounts along with interest and also equal amount of penalty of Rs. 22,35,258/- under Rule 15 (2) of Cenvat Credit Rules, 2004. Being aggrieved, appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order took notice that th....

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..../- being amount relatable to Cenvat credit for the period on or after 01/04/2011 on Construction Services. 4. Being aggrieved, the appellant-assessee preferred appeal before this Tribunal, among others on the ground that the show cause notice was not maintainable, as time barred. There is no allegation of any concealment, or contumacious conduct. The appellant maintained proper records, filed pro....

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....t the provisions of law. 6. Having considered the rival contentions, I find that there is no allegation in the show cause notice in the nature of concealment of facts or recording of wrong or misleading information in the records or books of accounts or any other contumacious conduct on the part of the appellant. I also find that the credit has been taken in continuation, as the assessee was taki....