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2018 (10) TMI 19 - AT - Central ExciseConcessional rate of duty - paper & paper board manufactured, starting from the stage of pulp, in a factory - denial of exemption on the ground that the assessee had used soft wood pulp, JK pulp, unbleached pulp, JK wet pulp in excess of 25 of the total pulp consumed - Benefit of N/N. 6/02 dt. 01/03/2002 - time limitation. Held that:- The show-cause notice proposing to deny the exemption under Notification No.6/2002 was issued for the period August 2003-September 2005. But the adjudicating authority, after proper verification of the reports submitted by the jurisdictional ACCE, has dropped the demand for the year 2004-05 and 2005-06 on the ground that the appellants had maintained proper records showing the details of the issue of raw material during the specific period for manufacture of specific type of paper. Further, the Commissioner(Appeals) has only confirmed the demand for the year 2003-04 on the ground that the said demand was not contested by the assessee whereas the assessee from the very beginning has contested the demand on merits as well as on limitation and for the year 2004-05 and 2005-06, the original authority has dropped the demands after proper verification. Time Limitation - Held that:- The entire demand is barred by limitation as there is no allegation of suppression against the appellant as he has maintained the proper records and has also been submitting the monthly RT12 / ER1 returns showing the quantity of paper cleared under concessional rate of duty under Notification No.6/2002-CE - In the absence of specific finding of deliberate suppression of facts with intent to evade payment of duty, the demand confirmed for the year 2003- 04 is barred by limitation. Appeal allowed - decided in favor of appellant.
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