2026-VIL-1242-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Extended Period - Suppression of Facts - Disclosure in Returns - Appellant procured two types of coal: higher quality coal with Cenvat credit and lower quality coal without Cenvat credit, both used in manufacturing process and also sold non-Cenvat availed coal to third parties - SCN issued under extended period provisions alleging that Cenvat availed coal was cleared to third parties - Whether extended period demand for excise duty can be sustained when all facts including removal details and duty treatment have been properly disclosed in monthly ER-6 and ER-1 returns filed with Department – HELD - Since appellant filed ER-6 returns regularly showing opening balance, receipt, removal and closing balance, and filed ER-1 returns clearly indicating that no excise duty was paid or Cenvat was reversed when coal was removed for third party sale, there is no justification to allege any suppression on part of appellant – SCNs were issued purely based on ER-6 returns without any investigation to verify quality of coal from invoices or any verification to check whether Cenvat availed coal was actually dispatched or non-Cenvat availed coal was cleared - Department did not bring any corroborative evidence that appellant cleared only Cenvat availed coal to third parties, and no enquiry was made from receiver of such coal; quantities cleared as per ER-6 returns tally with quantities in Annexure-A of show cause notice; all facts have been properly disclosed in returns and revenue has not made out any case of suppression with intent to evade duty payment; confirmed demand for extended period is not sustainable on merits and also not sustainable on account of time bar provisions - The impugned order is set aside and the appeal is allowed
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