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2019 (5) TMI 1790 - AT - Central ExciseClassification of manufactured goods - Micronutrient Mixtures, Plant Growth Promoters and Bio-Fertilizers - Area Based Exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - HELD THAT:- The Revenue is not disputing the fact that the appellants factory is located in Rudrapur where area based exemption notification no.50/2003 is available. The said notification is in respect of all the manufactured products in the factory located in that area except the products specified in the negative list. Inasmuch as, Heading 31.02 to 31.05 fall under the negative list, the revenue by classifying the product under tariff heading 31.04 held that the appellant is not entitled to the said area based exemption notification. Time Limitation - HELD THAT:- The entire facts were placed by the appellant before their jurisdictional Central Excise Authorities which stands examined, verified and accepted by them. As such, it cannot be said that there was any suppression or misstatement on the part of the appellant with intent to evade payment of duty. In the absence of any evidence to the contrary, the bonafide of appellant cannot be doubted. Consequentially, the extended period could not available to the revenue - As such, the demand falling beyond the normal period of limitation is set aside along with setting aside the penalty imposed upon the appellant. Appeal allowed by way of remand.
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