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2008 (9) TMI 604 - PATNA HIGH COURTDemand of duty on the ground that the manufacturer was not entitled to small scale exemption benefit of notification dated 20-5-1988 - Tribunal concluded that it cannot be said that the manufacturer suppressed any factual position from the department with the intent to evade payment of duty. We are of the opinion that the Tribunal came to the aforesaid conclusion on the basis of the materials on record and correct interpretation of law. As the manufacturer’s act was not intended to evade payment of duty, the proviso will not govern the field and extended period of five years shall not be available to the Central Excise Officer. no merit in the application and it is dismissed accordingly.
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