Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 761 - AT - Central ExciseExtended period of limitation - SCN issued by way of Change of opinion - Suppression of facts or not - excise duty on galvanization charges - HELD THAT:- There is no case of any mis-representation or deliberate suppression or contravention of the provisions on the part of the appellant. Further, we find that the appellant has cleared their goods to Registered manufacturer with the Department. Whatever duty the appellant would have paid additional would have been available as cenvat credit to those manufacturers. Thus, situation is also revenue neutral in the facts and circumstances. The extended period of limitation is not available to the Revenue - appeal allowed - decided in favor of appellant.
|