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2011 (1) TMI 751 - AT - Central ExciseDuring material period, the appellant was entitled to the benefit of Notification 74/93-CE dated 28.2.1993 in respect of specified goods cleared by them to State Government Corporations or not. - Extended period of Limitation. - Held that:- That decision of this Bench denying the benefit of the above Notification to the appellant in respect of the specified goods cleared to various State Government Corporations was accepted by them, no appeal having been filed against it. Therefore, in the present appeals, the appellant is precluded from claiming the benefit of the above Notification and denying duty liability. decided against Assessee. Regarding extended period of Limiation. - Held that:- It clearly stated that the exemption would be admissible to specified goods cleared from the manufacturing unit of one department to another department of the State Government. The appellant cannot be heard to say that they believed that the benefit would be admissible also to similar goods cleared to Government Corporations. Therefore it will ‘wilful suppression of facts’ decided against Assessee.
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