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2017 (5) TMI 86 - AT - Central ExciseExtended period of limitation - whether extended period of limitation can be invoked in September 2008 to demand the duty on clearances made without payment of duty under invoices during the period November 2005 and reflected in the returns filed as part of clearances without payment of duty under due acknowledgment from the department? - Held that: - the appellant cleared the goods under a bona fide belief that the clearances to EPCG licence holders can be made without payment of duty and in the invoices the appellant had mentioned the same and similarly, the appellant had also disclosed this fact in the ER-1 returns filed by him to the Department and the Department did not raise any objection and the Department also did not seek any clarification from them as to why they are clearing goods without payment of duty - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire demand is time barred - appeal allowed - decided in favor of appellant.
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