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2011 (2) TMI 705 - AT - Central ExciseDemand - Limitation - obtained raw materials orange 533 of 1,700 Kgs and Comp. 941468 of 1800 Kgs under CT 3 certificates - It is the submission of the appellants that some goods was returned since it was unfit for use - find that admittedly the goods were sent after obtaining permission from the Assistant Commissioner and rewarehousing of certificates as required were produced and the only suppression is regarding the declaration that goods were found to be defective - find that even if the goods were not defective as claimed by the Revenue, extended time limit is not available since the officers of the Revenue were aware that goods had been sent back in terms of para 6.18 of exim policy and they were to be replaced by the supplier or proof of destruction has to be produced - Therefore, The impugned order is accordingly set aside and appeal allowed on limitation.
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