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2012 (7) TMI 445 - CESTAT, CHENNAIDemand invoking extended period of limitation u/s 11A - wrong claim of Exemption Notification No.7/94-CE - Held that:- The appellants have been procuring the sulphuric acid for the manufacture of magnesium sulphate under Chapter X obtaining a CT2 certificate from the jurisdictional officer having control over their factory and who was well aware of what was being manufactured by the appellants. This position was also borne out from the earlier Board s circular of 1994 and that there was a change in the situation with the issue of the circular in 1998 was obviously not known to both sides - it would not be proper to uphold the demand for the extended period of limitation under Section 11A - the appellants are liable to pay the demanded duty only for the normal period of one year counting the same backwards from the date of issue of SCNs along with interest thereof - partly in favour of assessee.
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