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2017 (11) TMI 255 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - non-maintenance of separate set of books - Held that: - though the appellant is not maintaining the separate records with regard to clearance of PVC pipes on payment of duty and PVC scrap cleared at nil rate of duty but they have been clearly showing both type of clearances in their ER-1 returns which has been regularly filed with the Department - the appellants have been filing periodical returns in which they have clearly declared the clearances of their dutiable and non-dutiable products. Extended period of limitation - Held that: - the Department has not brought any positive act on the part of the appellant which shows suppression of material facts on his part - extended period not invokable - demand for normal period upheld. Matter remanded to the original authority to find out whether the appellants have paid the duty for the normal period in accordance with law or not - appeal allowed by way of remand.
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