2018 (9) TMI 1487 – CESTAT ALLAHABAD – TMI – Time Limitation – the matter had come to the notice of Revenue on 25/09/2008 and that the show cause notice was issued on 04/05/2011 – CENVAT credit – inputs which were procured during the period when the appellant was claiming exemption under small scale N/N. 08/2003-CE dated 01/03/2003 – Held that:- The Departmental Officers visited the factory on 25/09/2008 and made endorsement on various registers and the issue was related to the period from August to September, 2008 and therefore the Department was having only normal period of limitation for issuance of show cause notice since the Departmental Officers visited the factory – There was no willful suppression on the part of the appellant – the
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8 with a proposal to recover Cenvat credit of ₹ 2,44,597/- contending that the said Cenvat credit was in respect of such inputs which were procured during the period when the appellant was claiming exemption under small scale Notification No.08/2003-CE dated 01/03/2003. The said demand was confirmed through Order-in-Original dated 27/03/2015. Appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) rejected the appeal. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. The Learned counsel for the appellant has submitted that the Departmental Officers visited their factory on 25/09/2008 and verified various registers including RG-1 Register and
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