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3. I find that the allegation of wilful misstatement was on the basis of the following sentences, the notice appeared to have wilfully misstated the facts in their ST - 3 return with intent to evade payment of duty. It is not clear from the show cause notice as to what has been misstated in their ST-3 returns. The adjudicating authority while dealing with this issue sustained the charge on the ground that in their ST - 3 return they never disclosed that they are availing/utilizing Cenvat credit on the impugned items and these monthly returns only show the credit taken on account of all inputs/ capital goods and input services. Details of credit were never disclosed to the Department. Here again the adjudicating authority does not bring out as to what was not disclosed which was required to be disclosed under any provision of law. Same is the case in respect of the Order-in-Appeal the Commissioner (Appeals) has observed that there is nothing on record to show that in what manner the appellant had declared to the Department that they had taken credit of duty paid on items goods by treating the same as capital goods. The appellant has not adduced any evidence showing that they had ever disclosed the details of the impugned cenvat credit alongwith the description/quantity of the impugned goods and therefore, extended period of limitation has rightly been invoked. Neither Adjudicating Authority nor Appellate Authority has been able to bring out as to what were the details which the appellant were required to declare as per law which they had not declared. It is well established that mere non-declaration of what is not required to be declared can never tantamount to suppression/ misstatement. The appellants have been filling all details in ST-3 returns. Indeed the Commissioner (Appeals), Hyderabad in respect of BSNL of similar items held the credit to be admissible (1002-05/2011-12/Taxation/BSNL/425 & 73/2012 (H-III-CE) dated 28.09.2012 and based on that decision, BSNL issued internal Circular that the cenvat credit on the impugned items has been held to be admissible.