Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 113 - CESTAT, AHMEDABADClassification - Notification No 6/2002, Serial No. 237 - Scrutiny - Demand - Time barred - There is no requirement under the central excise law to declare the manufacturing process or usage of the product and hence it was not required to be declared - Supreme Court of India in case of Padmani Product vs. CCE (1989 -TMI - 42519 - SUPREME COURT OF INDIA) has held that mere failure or negligence on the part of the manufacturer in not taking out a licence and in not paying duty does not attract the extended period of limitation unless there is positive evidence to show that the manufacturer knew that the goods were liable to duty and he was required to take out a licence - As is well settled, claim of wrong classification or benefit of notification by itself cannot be held to be a suppression or mis-statement so as to invoke the longer period of limitation - Appeal is allowed
|