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2018 (10) TMI 1201 - CESTAT NEW DELHISSI Exemption - opportunity of cross-examination declined - Clandestine procurement of raw-material used in the manufacture of excisable goods - ignorance of law - entire case of the Department as is also apparent from the Order of Commissioner (Appeals) is based upon the record as that of kachcha parchies being allegedly recovered from the appellants premises - extended period of limitation - Held that:- Apparently and admittedly the appellant is engaged in manufacturing activities as well and has not been registered under Excise. Though the appellant was claiming an SSI exemption but as apparent on record that despite affording that exemption of ₹ 1.5 Crores, the Excise liability is still apparent against the appellant. The CA certificate of appellants own firm also corroborates the activity of the appellant as not only of re-selling but also of sale of manufactured items. Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot be ruled out to be a strategy to avoid his liability. Extended period of limitation - Held that:- The confirmation of confiscation of unaccounted finished goods is also opined to have no infirmity - the appellant has failed to discharge his liability of tax. He is not entitled to SSI exemption, his income being beyond ₹ 1.5 Crore. The non-registration despite doing excisable activity is rather opined to be the sufficient positive act on his part, which can be categorized as an act with intent to evade duty - Department was therefore justified to invoke the extended period of limitation. Appeal dismissed - decided against appellant.
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