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2008 (9) TMI 333 - CESTAT, AHMEDABADExemption under notification no. 108/95 CE – period of limitation - the bonafides of the appellant cannot be doubted once the certificate was signed by the specified authority who requested the jurisdictional Assistant Commissioner to allow exemption - The appellants cannot be said to have a mala fide intention as duty was required to be paid by the customers, who were government authorities and therefore, could not have colluded with the manufacturer for evasion of duty - The manufacturer did not stand to gain anything by evading duty which was to be paid by the various government organizations - The fact that the Japan Bank of International Cooperation was not an international organization approved duly in terms of the explanation attached to Notification No.108/95 was not readily forthcoming by any records to which the manufacturer had access and therefore he was dependent upon the project implementing authority and the Secretary to the state governments, who were in the better know of the facts – demand is not sustainable.
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