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2019 (10) TMI 637 - AT - Central ExciseSSI Exemption - denial on the sole ground that the goods manufactured by them bear the brand of LIC making the appellant as ineligible for the said SSI exemption - HELD THAT:- The issue regarding the admissibility of SSI exemption benefit in the instant case is no longer res integra as has been decided by the co-ordinate benches of this Tribunal in series of decision incl. the decision in the case of Central Press Pvt Ltd vs. CCE, Kanpur [2018 (3) TMI 1540 - CESTAT ALLAHABAD] for the very period in dispute. Time limitation - HELD THAT:- In the impugned show cause notice dated 23.03.2009 no evidence of any positive action has been shown to prove that the assessee has wilfully not paid the demanded duty amount. The only allegation that has been made is that after the withdrawal of the exemption notification 10/2003-CE dated 01.03.2003, vide Notification no. 10/2006-CE dated 01.03.2006, the assessee became liable to pay duty from 01.03.2006 from which date the instant demand has been raised - appeal remanded to the original authority to quantify the duty for normal period i.e. 23-3-2006 to 22-3-2007 and to appropriate the same towards the amount already paid. In absence of any positive action brought on record and in view of the circumstances which prevailed for non- payment of duty, the larger period of limitation is not available to the department in the instant case and therefore, the demand raised beyond the normal period of limitation is unsustainable. The demand of duty, interest and penalty cannot sustain and are therefore set aside - appeal allowed - decided in favor of appellant.
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