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2015 (10) TMI 512 - AT - Central ExciseArea based exemption - Denial of benefit under Notification No. 50/2003-CE - Imposition of interest and penalty - Invocation of extended period of limitation - Held that:- In this case it is admitted fact that on 15th July, 2009 the appellant filed a declaration for claiming of benefit of exemption Notification No. 50/2003-CE with effect from 27th February 2008 onwards and thereafter show cause notice has been issued by invoking extended period of limitation on 19th July, 2011 - in this case extended period of limitation is not invokable as show cause notice has been issued by invoking extended period of limitation, therefore, impugned order is set aside. - Decision in the case of Surya Polypack Pvt. Ltd. vs. CCE [2014 (10) TMI 559 - CESTAT NEW DELHI (LB)] - Decided in favour of assessee.
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