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2016 (1) TMI 386 - AT - Central ExciseClassification of forged round bars - Extended period of limitation - Whether the articles manufactured by appellant get covered under Heading 7214 or 7326 during the relevant period - Held that:- Appellant's records were audited by audit party in EA-2000, Comprehensive audit, which has been formulated by the Govt. of India, includes all the aspects of business of the unit which is being audited. This would mean that EA-2000 audit were also looking at the discharge of duty liability of the appellant in accordance with law. Appellant had clearly indicated in the monthly returns that the products manufactured by them are being classified under Ch. Heading 72.14 and cleared by availing the benefit of Notification 16/04. It was the duty of the audit party to consider whether the classification was correct and the appellant had availed the benefit of Notification correctly or otherwise. The audit report which has been produced before us indicate that this issue was not raked by the audit team would mean that it was accepted by the audit team that the classification of products is under Notification 72.14. On limitation the appeal succeeds and the demand for the period 01.03.2004 to 31.10.2004 is blatantly hit by limitation and the show-cause notice invoking the period of limitation under the provisions of Section 11A(1) is not correct. The impugned order is liable to be set aside on limitation only - Decided in favour of assessee.
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