Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 309 - CESTAT CHENNAIClandestine removal - branded mineral water - allegation that appellant had not declared the same to the Department and did not raise Central Excise invoices - extended period of limitation - HELD THAT:- It is very clear from the ruling of the Hon’ble Supreme Court in COLLECTOR OF CENTRAL EXCISE VERSUS CHEMPHAR DRUGS & LINIMENTS [1989 (2) TMI 116 - SUPREME COURT] that something positive other than mere inaction or failure on the part of the manufacturer, conscious or deliberate withholding of information when the manufacturer knew otherwise is required before he is saddled with any liability. In the present case, Revenue has alleged that there was suppression on the part of the appellant due to non-registering themselves with the Department. The said reason is not sufficient to invoke extended period of limitation. When Revenue came to know about the manufacture of packaged drinking water by the appellant in the month of May 2009, then they should have issued Show Cause Notice raising the demand to the appellant within a period of one year from May 2009. Since the demand was raised after May 2010, i.e. on 03.11.2010, therefore the same is hit by limitation. Appeal allowed - decided in favor of appellant.
|