TMI Blog2018 (3) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... sale on the invoices would not suffice to prove that the unit is indulged in evasion of duty and deliberately suppressed the facts. The findings of the first appellate authority on limitations are correct - appeal dismissed - Appeals No. E/798/2008 - A/30226/2018 - Dated:- 30-1-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. MADHU MOHAN DAMODHAR, MEMBER(TECHNICAL) Shri P. Sudhakar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, I do not find any suppression with intent to evade payment of duty. Mere non-mentioning of the - second sale on the invoices would not suffice to prove that the unit is indulged in evasion of duty and deliberately suppressed the facts. In support of their argument, the appellants have relied upon a ruling given by the Tribunal in the case of Mohan Baker Pvt Ltd Vs. CCE Kolkat IV reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dealt fairly and was deprived of due process of justice. The belated decision for initiation of the proceeding has made the case of Revenue fatal relying on the decisions cited above. The appellant, therefore, succeeds. The above ruling was given by the Tribunal relying on the following case laws: 1. Commissioner v. Gammon India Ltd - 2002 (146) E.L.T. A313 (S.C. 2. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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