2024-VIL-1490-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat Credit Reversal, Limitation Period, Suppression of Facts –Manufacture of cotton made textile articles and cotton blended processed fabrics. Prior to 31st March, 2008, the appellant was exporting the finished products under the DEPB scheme. From 01.04.2008, the appellant started exporting goods under the duty drawback scheme and reversed the Cenvat Credit on the stock of raw material, stock under process, etc. lying as on 31.03.2008 - During the audit of the appellant's financial records for the period of December 2010 to April 2011, the Department found that the appellant had short-reversed the Cenvat Credit on various inputs like dyes, chemicals, furnace oil, and packing materials used in the finished goods exported under the duty drawback scheme – SCN demanding Cenvat Credit Section 11A(4) of the Excise Act, 1944 read with Rule 14 of the Cenvat Credit Rules, 2004 - Whether the demand of Cenvat Credit reversal is barred by the period of limitation – HELD - the appellant had informed the department on 28.04.2008 about the reversal of Cenvat Credit availed on various inputs, and the department was fully aware of the facts. Since the facts were known to both the parties, the allegation of "suppression of facts" cannot be sustained to invoke the extended time proviso under Section 11A(4) of the Act - mere failure to declare does not amount to willful suppression, and there must be some positive act from the assessee to find willful suppression. The show-cause notice and the impugned order-in-original are barred by the period of limitation - the impugned order-in-original is set aside as it was barred by the period of limitation – the appeal is allowed
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