2009 (1) TMI 267 - AT - Central Excise

100% EOU – Export of Imported goods ‘as such’ - Notification 52/2003-Cus., dated 31-3-2003 – violation of conditions of the notification for non use in manufacturing activity – held that – when the information was available to the department the allegation of suppression of facts can not sustain and extended period of limitation can not be invoked – moreover there are various decision in similar circumstances benefit of notification was allowed – SCN was not issued under section 28 – demand is time barred – if there is a doubt, commissioner, in terms of the Board’s Circular, ought to have made a reference to the Board before issuing the Show Cause Notice