Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2013 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 676 - SC - Central ExciseExtended period of limitation - suppression of facts - appeal against the order of tribunal [2003 (1) TMI 580 - CEGAT, NEW DELHI] - held that:- Having perused the declarations, for the periods ending 31st March, 1994 to 31st December, 1998, we are convinced that the finding referred by the Tribunal, namely, that the process of manufacture had been disclosed in the declarations cannot be faulted. - Against paragraph 9 of the said declarations, the process of manufacture has been stated as “Billet/Steel - Cutting - Heating - Rolling - Cutting - Hole”. Therefore, the Tribunal was justified in reversing the finding recorded by the Commissioner (Appeals) to the effect that the process of manufacture had not been disclosed in the declarations. - no demand - decided in favor of assessee.
|