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2018 (11) TMI 669 - AT - Central ExciseNon-payment of jute cess leviable under Section 3 of Jute Manufactures Cess Act, 1983 - differential quantity of 7385.446 MT of jute goods - Revenue submits that the documents in respect of difference of 127.840 MT was not produced before the adjudicating authority - Held that:- This Tribunal in the case of Tinplate Company of India Ltd. v. CCE, Jamshedpur [2010 (3) TMI 459 - CESTAT, KOLKATA] held that the assessee filed the monthly returns regularly showing clearances of impugned goods and therefore the department cannot allege suppression of facts with intent to evade duty and extended period of limitation cannot be invoked - appeal allowed - decided in favor of appellant.
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