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2016 (8) TMI 983 - AT - Central ExciseInvokation of extended period of limitation - Demand - Job-work - goods were manufactured out of raw materials supplied by M/s S.B.C.H. and have only received job work charges and on manufacture, corrugated boxes were sent to M/s S.B.C.H. without payment of duty - non-fulfillment of conditions laid down in the Notification No. 214/86 dated 25.03.1986 - Held that:- if the provision for invocation of extended period is to be applied in a particular case separately one of the five ingredients such as fraud, collusion, any willful misstatement, suppression of facts or contravention of provisions of Act or Rules made thereunder needs to be established and also intention to evade is also to be established. It is found that in the present show cause notice revenue could not establish any of the above said 5 ingredients. Therefore, on limitation the show cause notice is not sustainable. - Decided in favour of appellant with consequential relief
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