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2019 (12) TMI 545 - CESTAT CHANDIGARHDemand of differential duty - export of consignment of cobalt bearing tools - demand on the ground that the duty payable on the said export goods was ₹ 8,21,837/- whereas the appellant has paid a duty of ₹ 19,584/- on the said goods as they had cleared as scrap - extended period of limitation - HELD THAT:- In the case of COMMISSIONER OF C. EX., SURAT-I VERSUS NEMINATH FABRICS PVT. LTD. [2010 (4) TMI 631 - GUJARAT HIGH COURT], the suppression was admitted by the assessee and the said suppression came in the knowledge of the department at the time investigation, in that circumstances, the Hon’ble High Court held that mere knowledge cannot absolve the assessee not to invoke extended period of limitation. Admittedly the facts of clearance of the said subject goods on lower duty was in the knowledge of the department itself in the year 2000, therefore, the extended period of limitation cannot be invoked in the facts and circumstances of the case - Appeal allowed - decided in favor of appellant.
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