show cause as to why a sum of Rs.22,53,110/- (Rupees Twenty Two Lakhs Fifty Three Thousand and One Hundred and Ten only) shall not be recovered for wrongly/irregularly availing/utilizing the Cenvat credit along with interest and penalty.= As for the availment of extended period of limitation under Section 11A of the Act, the Supreme Court in M/s. Continental Foundation Jt. Venture (2 supra) held that the word suppression used in Section 11-A of the Act has to be construed strictly and mere omission to give correct information does not constitute suppression of facts unless it was deliberate with a view to avoid payment of duty. A perusal of the show cause notice shows that there is no allegation of either wilful suppression or fraud or collusion against the respondent. The Commissioner (Appeals) in his order dt.23.09.2014 stated that the appellants therein are filing monthly ER1 returns by which keeping the department well informed about the transaction of the business with duty particulars along with copies of invoices of Cenvat details as well as its availment and that the Department cannot feign ignorance and allege suppression of facts to raise demand of duty by extending period of limitation. On a careful consideration of the reasons assigned by the Commissioner (Appeals), which were upheld by the Tribunal, we are of the opinion that they are sound, convincing and cogent and therefore the Additional Commissioner has erroneously issued the show cause notice during the extended period of limitation which is not available on the facts of the case.
show cause as to why a sum of Rs.22,53,110/- (Rupees Twenty Two Lakhs Fifty Three Thousand and One Hundred and Ten only) shall not be recovered for wrongly/irregularly availing/utilizing the Cenvat credit along with interest and penalty.= As for the availment of extended period of limitation under Section 11A of the Act, the Supreme Court in M/s. Continental Foundation Jt. Venture (2 supra) held that the word suppression used in Section 11-A of the Act has to be construed strictly and mere omission to give correct information does not constitute suppression of facts unless it was deliberate with a view to avoid payment of duty. A perusal of the show cause notice shows that there is no allegation of either wilful suppression or fraud or collusion against the respondent. The Commissioner (Appeals) in his order dt.23.09.2014 stated that the appellants therein are filing monthly ER1 returns by which keeping the department well informed about the transaction of the business with duty particulars along with copies of invoices of Cenvat details as well as its availment and that the Department cannot feign ignorance and allege suppression of facts to raise demand of duty by extending period of limitation. On a careful consideration of the reasons assigned by the Commissioner (Appeals), which were upheld by the Tribunal, we are of the opinion that they are sound, convincing and cogent and therefore the Additional Commissioner has erroneously issued the show cause notice during the extended period of limitation which is not available on the facts of the case.