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2008 (10) TMI 161 - AT - Central ExciseTribunal in impugned order has held that classification list was filed on 4-4-1994 and, therefore, demand for the period 4-4-1994 to 30-9-1994 is barred by limitation as the SCN was issued on 31-3-1995 - applicants never brought to the notice of the Department about the manufacture of crayplas compound - Bona fide belief is not blind belief - submissions of the Revenue that “relevant date” is date of filing of return - For monthly return of September, 1994, the “relevant date” was 5-10-1994 and the SCN was issued within six months from that date. Therefore, the demand for the period September, 1994 was not barred by limitation - ROM application filed by the Revenue is allowed
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