2021 (12) TMI 1147

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....llant Ms. Anuradha Parab, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY Heard both sides and perused the records. 2. The issue involved in this appeal for consideration by the Tribunal is, whether the appellant is eligible to avail suo moto Cenvat Credit of Central Excise duty, without sanction by the proper department. Both sides agree that the issue arising....

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....A ibid namely, fraud, collusion, wilful mis-statement etc. cannot be pressed upon, justifying issuance of show cause notice beyond the normal period. 3. I find that the period in dispute involved in this case is October 2005 and the show cause notice was issued on 09.03.2009 i.e. much after the normal period prescribed under Section 11A ibid. Insofar as invocation of the proviso to Section 11A ....

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....Court in the case of Commissioner of C. Ex. Vs. Wonderax Laboratories I.P.L., reported in 2010 (255) ELT 60 (Del.) has held that when conflicting views were taken with regard to interpretation of Notification etc., the proviso clause appended to Section 11A ibid cannot be invoked, justifying recovery of the short levied duty etc. beyond the normal period of limitation. The department in this case ....