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2009 (2) TMI 169 - CESTAT, NEW DELHISSI Units – Wrong availment of exemption - only two units declared out of three units – department contended that - the respondent had obligation to declare the existence of all the three units and their clearances so that the Department can determine the eligibility otherwise of the exemption. In this case, the respondent has not declared existence of three units to the concerned Central Excise authorities and suppressed the existence of one or more units – held that - no investigation by the Central Excise authorities have been made or even if made no evidence to substantiate the allegation of deliberate suppression of relevant facts has been relied upon – there was no deliberate attempt on the part of the respondent in not revealing the fact that Thane unit was not availing exemption meant for small scale unit, though the said fact may be relevant to determine the eligibility of exemption for the present unit – demand beyond normal period of limitation not maintainable.
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