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2016 (12) TMI 272 - CESTAT HYDERABADLevy of duty - soap stock, During the course of processing cotton seed into refined cotton seed oil, waste emerges which is called as soap stock - Held that: - The facts of this case present an interesting as well as pathetic situation faced by the assessee/appellant. The appellant stopped paying duty on the letter issued by department in 2011 directing the appellant not to pay duty on the waste/soap stock and also informing that he is liable to reverse the CENVAT Credit availed on inputs. Thereafter, department has issued show cause notice not only demanding payment of duty from 2011-2012 but also alleging suppression of facts with intent to evade payment of duty. The facts by itself make it candid that there was no suppression of facts with intent to evade payment of duty on the part of the appellant. Before I part, I cannot refrain from stating that adjudication officers of the department should bear in mind that after 06.08.2014 the assessee is required to make mandatory pre-deposit for filing appeal before the Commissioner (Appeals) and Tribunal. Therefore, they should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. The appellant has been able to establish a case in their favour and the show cause notice issued invoking the extended period of limitation cannot sustain on the evidence presented by the case - appeal allowed - decided in favor of appellant.
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