2018 (9) TMI 554

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.... Bhasha Ram (AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein penalty under Section 11AC of the Act has been imposed on them. 2. The facts of the case are that the appellant is a manufacturer of excisable goods, the appellant procured capital goods and availed Cenvat credit thereon, after putting to capital goods in use for 3-4 years, the capita....

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.... on the appellant. 3. Heard the parties. 4. The facts of the case are not in dispute that the period of dispute is January 2007 whereas the show cause notice has been issued on 13.01.2013 which is beyond the period of five years, both the authorities below imposed the penalty on the appellant under Section 11AC of the Act on the ground that there is no time limit prescribed for the lack of p....

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.... Indus. reported in 2014 (310) E.L.T. 495 (P & H). It shows that the officer in the department are arogant and do not follow the judicial pronouncement. In fact, when the appellant itself has paid duty along with interest, therefore, the show cause notice was not required to be issued but in this case in hand, the authorities have intentionally dragged the appellant into litigation by issuance of ....