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2018 (8) TMI 1274 - AT - Central ExciseExtended period of limitation - Oxytetracycline Injectable Solution (Veterinary) manufactured on Loan License basis - Benefit of N/N. 06/2002 dated 01.03.2002 - Held that:- The notification granted exemption only to the formulations mentioned in list No. 2. On careful consideration of list No. 2, it is found that the ingredient used by the respondent “Oxytetracycline” is not mentioned in the products for the manufacture of entry No. 57 - impugned order not sustainable. Time Limitation - Held that:- On perusal of the monthly returns submitted for the period in question, it is found that the respondent had indicated that they are clearing “Oxytetracycline Injectable Solution (Veterinary)” without payment of duty by claiming exemption under Notification. It is also a fact that their ER1 monthly returns indicate number of notification as 06/2003 - the First Appellate Authority was correct in coming to a conclusion that the entire demand in the case is hit by limitation. Appeal dismissed - decided against Revenue.
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