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2012 (8) TMI 569 - AT - Central ExciseAlleged suppression of sales and wrong availment of benefit of Notification 64/95 dated 16.3.1995 - invokation of extended period of limitation - assessee engaged in the manufacture of IC engines, cleared goods manufactured to M/s. Goa Shipyard Ltd. by availing the benefit of Notification 64/95 - Held that:- It is found that respondents filed classification declaration before clearance of the goods. Also, necessary monthly returns alongwith invoices showing clearance of goods to M/s. Goa Shipyards Ltd. by claiming the benefit of Notification. In addition to this, also produced certificate from the competent authority that the goods in question are for use on board of naval ship. In these circumstances, the allegation of suppression with intent to evade duty is not sustainable. Demand beyond the normal period is held to be time barred - Decided against Revenue.
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