Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 342 - HC - Central ExciseRectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - tribunal set aside the demand after re-appreciating the evidence to hold that was no intention on the part of the respondent assessee to evade payment of duty and, therefore, it is not permissible to invoke extended period of limitation to demand. Held that:- It is well settled by series of decisions that a contention though taken but not decided by the Tribunal would give rise to the scope for rectification. Under the circumstances, the Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal. If that be so, the only question which remains to be decided is, whether while entertaining such a contention the Tribunal committed any legal error' Here also, we do not find any force in the contention of the Revenue. As asserted by the assessee and held by the Tribunal, the assessee had made all necessary declarations and, clearances were made with concurrence of the Department. There was no mis-declaration or a willful misstatement with a view to avoiding duty. The invocation of extended period of limitation, therefore, was rightly held not permissible. Tax Appeal is therefore, dismissed. - Decided against the revenue.
|