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2013 (4) TMI 216 - GUJARAT HIGH COURTManufacture - Marketability - levy of duty of excise - Sale of the paper waste and plastic waste and scraps - Extended period of limitation - Held that - In the present appeal, the appellant/department relied on various judicial pronouncements in which the tests of marketability have been laid down by the courts. However, we find it not necessary to delve into that aspect, when in our view the Tribunal was justified in holding that merely because no classification list was filed, that by itself was no ground for invocation of longer period of limitation. As stated above, the assessee was agitating his case before the Excise authorities resting on the belief that the paper and plastic wastes in question were not excisable items, by contending that they were not marketable. There was neither a willful misstatement nor suppression of facts with intent to evade payment of duty. The demand was, therefore, clearly time barred under section 11A(1) of the Act. - Decided against the revenue.
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