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2015 (8) TMI 195 - SC - Central ExciseSSI Exemption - clubbing of units - extended period of limitation - Wrongful availment of exemption in Notification No. 175/86 dated 01.03.1986 and Notification No. 1/93 dated 28.02.1993 - Suppression of facts - held that:- extended period of limitation was invoked on the ground that the respondents had not stated about the proprietory interest in any other factory. It was argued by the respondent that there was no such requirement and therefore, by not mentioning the aforesaid fact, no suppression was made of any material. This contention was accepted by the CESTAT holding the show cause notice to be time barred. The CESTAT has also recorded that Revenue could not show that disclosure of financial matters by the assessee to the Department was legally required during the material period. - order of the CESTAT is without any blemish. - Decided against Revenue.
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