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2017 (2) TMI 1065 - AT - Central ExciseBenefit of N/N. 64/95 dated 16.03.1995 - denial on the ground that the exemption was available only to system and sub-system of launch vehicles and sub-system satellite project while the appellants were not manufacturing the same but were manufacturing cables which were neither the system nor sub-system of launch vehicles and/or satellite - Time limitation - Held that: - if at all the department had opinion that the exemption notification is not applicable to the appellant they could have very well initiated the action by issuing show-cause notice within a period of one year from the relevant date, which the department failed to do so - There is no suppression of fact on the part of the appellant therefore, the demand invoking the proviso to Section 11A(1) could not have been made - appeal is allowed on the ground of limitation, without going into merit of the case.
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