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2016 (8) TMI 978 - AT - Central ExcisePeriod of limitation - Demand - Woven Fabrics HDPE/PP strips captively consumed - final product was exempted - availed small scale exemption Notification No. 8/98 - Held that:- the appellants availed the benefit of small scale exemption notification with the due knowledge and permission of their Jurisdictional Central Excise Authorities, who are expected to know about the fact that the emergence of HDPE/PP strips is an inevitable fact for the manufacture of HDPE/PP Woven Fabrics from HDPE/PP granules. In spite of that, no objection was ever raised by the appellants Range Authorities. Apart from that it is also noted that in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips. As such inasmuch as in this Revenue neutrally background, we are of the view that there could be no malafide on the part of the appellant to evade duty, if any.Therefore, the demand is hit by bar of limitation and set aside. - Decided in favour of assessee
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