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2018 (7) TMI 973 - AT - Central ExciseExtended period of limitation - Demand of Central Excise duty - Drum washer machine/relax drum machine - benefit of N/N. 6/2002-CE dated 1.3.2002 and N/N. 6/2006-CE dated 1.3.2006 - Held that:- The appellants have, during this period, filed returns claiming the benefit of notification. There is no assertion that they have mis-declared the product. Their unit was also audited numerous times. The description in the returns is ‘Relax drum machine’ and the benefit of notification has been claimed. In these circumstances, it cannot be said that the appellants had suppressed anything or had an intention to evade payment of duty - appeal allowed on limitation.
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