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2017 (4) TMI 551 - AT - Central ExciseSSI exemption - N/N. 8/2000-CE as amended - appellant product became entitle for exemption only for ₹ 10 Lakhs for the period 1-3-2001 to 31-3-2001 - SCN was issued on 11th July, 2004 - Time limitation - Held that: - when appellant approached for obtaining the Central Excise registration in the month of July, 2001 atleast at that time department could have noticed exemption of more than ₹ 10 lakhs availed by the appellant in the month of March, 2001. In these undisputed facts, we are of the clear view that there is no suppression of facts on the part of the appellant and nothing prevented department to issue show cause notice firstly on the issue of amendment N/N. 15/2001-CE dated 16-3-2001, secondly in the month of July, 2001 when the appellant had obtained Central Excise registration and therefore department could have avoided the delay of more than a year in issuance of SCN - demand set aside being time barred - appeal allowed - decided in favor of appellant.
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