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2011 (9) TMI 331 - AT - Central ExcisePenalty under Rule 25 - Exemption under Notification 64/95 dated 16.3.95 - Appellant are the manufacturer of paint etc. and if any goods are exclusively for use on board or as stored for consumption on board are entitled for exemption from excise duty under Notification 64/95 dated 16.3.95 - The appellant have filed the said declaration on the basis of a certificate issued by Indian Navy - Therefore, it cannot be said that the declaration filed the appellant is wilful mis-statement, hence the wilfully in the absence of any intent on the part of the appellant extended period of limitation is not invocable - When the extended period is not invocable the show-cause notice is barred by limitation, therefore impugned order is set aside - Decided in favour of assessee.
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