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2010 (12) TMI 396 - CESTAT, KOLKATADemand - Limitation - Suppression of facts - Exemption Notification No. 108/95-C.E., dated 28-8-95 - The Respondents have filed declarations intimating the Department about the supply of goods to JBIC - As far as the contention of the Revenue that, the Commissioner (Appeals) has not taken into consideration the declarations made on the invoices; admittedly nothing prevented the department to take action at that stage and to deny the benefit of the notification to the respondent - Find that the permission applied for by the respondents, has not been rejected by the Department at any stage - Thus the Department failed to establish that there was suppression of fact or willful misstatement etc., on the part of the respondent - Therefore, setting aside the demand as time barred under Section 11A of CEA, 1944 - Decided in favour of assessee.
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