Order date – 20 October 2022

 Facts –

• The appellant, Madura Coats Private Ltd was issued with a show cause notice dated 24.03.2001 demanding  Cenvat credit Rule 57(c) of Central Excise Rules, 1944 for the period August, 1996 to August 1997, whereas for the subsequent period 10 Show Cause Notices on the same facts and circumstances were issued.

Issue – 

• Whether the cenvat credit demand made in terms of Rule 57(c) of Central Excise Rules, 1944 for the period August, 1996 to August 1997 is hit by limitation or otherwise?

Order – 

•  The Tribunal observed that the  show cause notice was issued on 24.03.2001 for the period August, 1996 to August 1997, whereas before issuance of this show cause notice, 10 show cause notices were issued which were within time, therefore, the facts of the present case was clearly in the knowledge of the department. More over the assessment of the appellant under Central Excise was also provisional. 
• Accordingly, it is also find that there is no suppression of fact on the part of the appellant. In such situation, the show cause notice could not have been issued invoking the extended period of limitation. Hence, it is that the show cause notice is clearly time barred. 
• Hence the Appeal is allowed