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2019 (3) TMI 765 - AT - Central ExciseExtended period of limitation - suppression with intention to evade payment of duty or not - Held that:- The appellant having paid the duty liability and the interest there of on being pointed out by the auditors and clarified to the department by a letter dated 07.02.2006 that it was due to bonafide impression they did not pay the duty on the clearances of returned finished goods was unnecessary and a show-cause notice dated 18.06.2008 was issued by invoking extended period - the allegation of suppression can not stand the scrutiny of the law, as appellant has been stating from the beginning that the goods were cleared prior to October 1999 and received back during the period October 1999 to November 2004 and subsequently cleared in November 2004 without payment of duty. This stand of the appellant needs to be considered for deciding the issue and appellant has made out a case that they had no malafide intention in removal of the goods in November 2004 - appeal allowed by way of remand.
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