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2019 (3) TMI 889 - AT - CustomsLevy of export cess on Mica Products - Section 28 (1) of the Customs Act, 1962 - Held that:- Admittedly, in the Shipping Bills filed by the Respondents and self assessed under Section 17 of the Customs Act, the export cess has not been levied or paid. There is no dispute on this fact. The Revenue has issued the Show Cause Notices in these cases for demand of cess within a period of five years from the dates of export by invoking the proviso to Section 28 by alleging suppression etc. on the part of the exporters. A perusal of the Show Cause Notices reveal that the only reason cited for alleging suppression and willful mis-statement is the exporters, on self assessed shipping bills, did not pay the export cess. The act of not paying the cess which was otherwise payable, has been cited by Revenue to allege suppression of the part of the exporters - This alone cannot constitute proper justification for invoking extended period under Section 28. Perusal of the Order passed by the Commissioner (Appeals) reveals that he has taken a similar view - Appeal dismissed - decided against Revenue.
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