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2018 (11) TMI 1751 - AT - Central ExciseTime limitation - no suppression of fact - HELD THAT:- The ld. Commissioner (Appeals) has held that the adjudicating authority has erred in holding that there was suppression of fact by the appellant. In this case, the show cause notice is issued for the impugned period on 17.1.2018 - the Commissioner (Appeals) has rightly held that in this case the description indicated in the ER-1 filed by the respondent is clear enough and makes it very clear that the said product is a pipe which is manufactured by using the HDPE raw material and, therefore, the true nature and type of the product has been informed to the department. There is no error committed by the ld. Commissioner (Appeals) in the impugned order - Appeal dismissed - decided against Revenue.
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