TMI Blog2014 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to discharge the excise duty at the full tariff rate and not at the concessional rate - Held that:- There is a technical breach of the condition of the LOP by the appellant in this case, which could have been rectified by the appellant by making suitable application before the Development Commissioner which can still be done. We find merit in the appellant's contention that they had not supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 6.12.2013 passed by the Commissioner of Central Excise, Thane - II. Vide the impugned order, a duty demand of ₹ 55,80,983/- has been confirmed against the appellant M/s Viraj Profiles Ltd. along with interest thereon and also by imposing an equivalent amount of penalty. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that they are manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and, therefore, the appellant is liable to discharge the excise duty at the full tariff rate and not at the concessional rate. The learned Counsel further submits that the fact that they were clearing the MS Wire Rods to the DTA were known to the department and the same were reflected in the Returns filed by them. Therefore, the extended period of limitation could not have been invoked for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y making suitable application before the Development Commissioner which can still be done. We find merit in the appellant's contention that they had not suppressed any information in this regard and, therefore, the extended period of time could not have been invoked in the present case. In this factual scenario, deposit of duty for the normal period of limitation would suffice for hearing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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