2022 (6) TMI 672

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....(JUDICIAL) Ms. Parul Sachdeva, Advocate for the Appellant Ms. Tamanna Alam, Authorised Representative for the Respondent ORDER The issue involved in this appeal is whether Cenvat credit of Rs. 2,76,650/- have been rightly disallowed. 2. SCN dated 26/02/2020 was issued invoking the extended period of limitation as during the course of audit for the period April 2015 to June 2017, it ....

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....cted as the appellant have maintained regular books of accounts and the returns have also been filed. Further, the show cause notice is based on the records maintained by the appellant-assessee and information supplied to the department in the course of enquiry. Thus, there is no case of any suppression or contumacious conduct on the part of the appellant. On this ground alone, learned Counsel pra....

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.... 5. Learned Counsel urges that the facts and circumstances are similar in the case of the appellant-assessee, as they also been subject to regular audit. Further points out that there was audit for the period January 2014 to December 2014, for which audit report FAR No. 427/CEX/2015-16 dated 16/06/2016 was issued. Further points out that there was another audit for the period April 2017 to June ....