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2014 (12) TMI 275 - CESTAT NEW DELHIDemand of duty on weaving hard waste, chindi waste and selvedge waste generated during the anufacture of nylon yarn, woollen yarn and plush fabrics - Exemption from duty under Notification No. 27/95-C.E. - Invocation of extended period of limitation - Held that:- Though the show cause notices demands duty on these wastes, and the same has been confirmed by the order-in-original passed by the Joint Commissioner, which has been upheld by the Commissioner (Appeals), neither the show cause notice nor the orders passed by the lower authorities mention as to under which tariff heading these wastes are classifiable and what is the rate of duty applicable to them. In our view, on this very ground only the order-in-appeal passed by the Commissioner (Appeals) merits to be set aside. Besides this, we also find that during the period of dispute, the appellant were filing classification declarations in which these wastes had been declared and the exemption under Notification No. 27/95-C.E. had been claimed. No objection has been raised by the department to the benefit of the exemption Notification No. 27/95-C.E. claimed by the appellant. In view of these circumstances, the appellant cannot be accused of having suppressed the relevant information from the department with intent to evade the payment of duty, and hence the show cause notice, dated 22-6-2000 issued for recovery of allegedly short-paid duty during the period from July, 1995 to September, 1995 is time-barred. Impugned order upholding the duty demand and imposition of penalty under Rule 173Q is not sustainable. - Decided in favour of assessee.
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