Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 299 - CESTAT CHANDIGARHSSI Exemption - crossing of threshold limit - denial on the premises that during the period 2008-2009, the total value of clearances was ₹ 4,96,68,852/- - extended period of limitation - Held that: - with regard to Appeal No.E/1080/2011, the total value of the clearance for the period 2007-2008was known to the department. In that circumstances, the extended period of limitation is not invocable - the appellant has claimed that gross value of clearances includes the value of traded goods and the same is required to be deducted from the total clearances. This fact was also not examined by the authorities below - appeal allowed on the ground of limitation. With regard to the Appeal No.E/1075/2011, we find that the claim of the appellant is that the total clearances include the value of the traded goods or not? The said aspect is required to be examined by the adjudicating authority whether the total clearances include the value of the traded goods - matter requires reconsideration. Appeal disposed off.
|