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2009 (6) TMI 270 - CESTAT, CHENNAIAllegation that the assessees were manufacturing sugar syrup at the intermediate stage and were consuming the same captively without payment of duty in the manufacture of exempted final product. – Ground plan approved by department showing location of machinery for manufacture of sugar syrup and acknowledged modvat declaration showing it as inputs - it can be concluded that the department was having full knowledge about the preparation of Sugar Syrup by the appellant at the intermediate stage and no charge of suppression can be alleged against the appellants. - it cannot be said that the assessees had suppressed anything from the department so as to make the extended period of limitation available to the department. - In the cross-objection filed by respondents, no relief is sought for as the impugned order is entirely in their favour. The cross-objection is, therefore, to be treated as comments on and reply to the Revenue’s appeal and is, accordingly, dismissed.
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