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2019 (2) TMI 254 - CESTAT CHENNAIExtended period of limitation - SSI Exemption - crossing of threshold limit - SSI limit exceeded during the period 2011-12, but registration taken only on 18.01.2012 - no suppression of facts - no intent to evade - Held that:- The audit party did not find any short-payment of duty. Interestingly, the show-cause notice is issued after more than two years invoking the extended period alleging suppression of facts. When the appellants themselves had informed the department regarding the omission to pay duty, the allegation of suppression is without any factual basis - So also, when the audit party has not raised any objection after going through the accounts in 2013, it can be safely concluded that the credit was sufficient to adjust to the duty liability. Merely because the appellants could not produce certain invoices, after more than two years cannot be a found to saddle them guilt of suppression of facts. The department has failed to establish any suppression of facts on the part of the appellants with an intention to evade payment of duty. The demand raised invoking the extended period, therefore, cannot sustain - appeal allowed on the ground of limitation.
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