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2018 (1) TMI 352 - AT - Central ExciseExtended period of limitation - suppression of facts - N/N. 6/2006-CE dated 01.03.2006 - Exempt goods - Rule 6(3)(i) of the Cenvat Credit Rules, 2004 - Requirement of certificate from Delhi Metro regarding procurement of goods - Held that: - the pre-condition of exemption N/N. 6/2006-CE is that the assessee was required to produce a certificate from the competent authority as mentioned therein of the Delhi Metro to the effect that the goods are procured by or on behalf of the Delhi Metro for use in the Delhi Metro Project - There is no dispute that the appellant submitted the certificate for the purpose of availing the exemption notification. It is settled position of the law that mere omission to disclose would not amount to suppression of facts, unless there was deliberate attempt to evade payment of duty - there is no material on record that there is a suppression of fact, with intent to evade the adjudged amount as demanded. It is revealed from the record that the Department was aware regarding the availament of the benefit of exemption notification. The demand of the amount with interest for the normal period of limitation is upheld - penalty set aside - appeal allowed in part.
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