- (1.) We have heard Sri Ram Chandra Shukla, the learned counsel for the appellant and Sri Bharat Ji Agrawal, the learned Senior Counsel assisted by Sri Piyush Agrawal and Ms. Sanyukta Singh for the respondents.
(2.) Having heard the learned counsel for the parties, we are of the opinion that the delay in filing the appeal is liable to be condoned. We, accordingly, condone the delay.
(3.) Having heard the learned counsel for the appellant on merit, we find that a show cause notice was issued under Section 11A of the Central Excise Act, 1944 alleging that the assessee for the period 2006-07, 2007-08 and 2008-09 had wrongly taken/utilized Cenvat Credit amounting to Rs. 13,35,804/-. We find that an audit was conducted in the month of March,2010 and a show cause notice was issued in January,2012, i.e. after a gap of 22 months. The issue with regard to mis-statement or suppression of fact came to the knowledge of the department at the time when the audit was conducted in the month of March, 2010. Under Section 11A of the Act, a notice can be given within one year from the relevant date. In the instant case, the notice was given after 22 months i.e. much beyond the period of limitation.;