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2013 (6) TMI 298 - CESTAT NEW DELHIProcessed and woolen fabrics of wool come into existence during the course of manufacture of blanket - benefit of captive consumption Notification No. 67/95 denied - duty demand alonwith penalty of identical amount - assessee contested against invoking of extended period of limitation - Held that:- The revenue has not shown any malafide suppression or mis-statement on the part of the assessee. Further, revenue is also expected to know that in a unit manufacturing blanket, the blanketing in running length would invariable come into existence. As such in the absence of any evidence to reflect upon the appellant’s malafide intention, demand confirmed by invoking the longer period of limitation is unsustainable - in favour of assessee.
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