2018 (11) TMI 488

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....niyan, AC (AR) for the Respondent ORDER The appellant is a manufacturer of various chemicals and is having factories at three places namely, Vapi, Gujarat and Jammu & Kashmir with a registered Head Office at Chennai which is registered as Input Service Distributor (ISD). 2. A Show Cause Notice No. 44/2016 dated 18.04.2016 was issued proposing to disallow CENVAT Credit availed by the appellant....

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....dified the interest alone; the appellant seeks to impugn the partial disallowance by this appeal. 3. Today when the matter came up for hearing, Ld. Advocate Shri. C. Seethapathy appeared for the assessee and Ld. AC (AR) Shri. R. Subramaniyan appeared for the Revenue. 4.1 Ld. Advocate submitted that the Show Cause Notice issued on 18.04.2016 for the period 2011-12 to December, 2014 alleging suppr....

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....t be denied or disallowed; and that no suppression could be alleged to justify invocation of extended period of limitation. He also submitted that as an abundant precaution even the credit alleged to have been wrongly availed of Rs. 2,40,045/- was reversed. 5. Per contra, Ld. AR supported the findings of the lower authorities. 6. I have heard the rival contentions, perused the documents placed o....

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....rt in the case of Commissioner of Customs Vs. Magus Metals P. Ltd. - 2017 (355) E.L.T. 323 (S.C.) squarely applies for the reasons : (i) That extended period of limitation is invoked by issuing Show Cause Notice after nearly 16 months; and (ii) Issuance of another Show Cause Notice much after i.e., nearly 11 months after the audit visit. 8.2 Similarly, the judgement of the Hon'ble jurisdictiona....