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2021 (6) TMI 1034 - AT - Central ExciseSSI Exemption - benefit of N/N. 8/2003-CE dated 1.3.2003 - power driven submersible pumps and motors thereof falling under Chapter Heading 8413 and 8501 of the Central Excise Tariff - appellant did not have the BIS certification - Suppression of facts - extended period of limitation - HELD THAT:- It is undisputed that the appellant manufactured products which were not eligible for exemption Notification No. 8/2003-CE dated 1.3.2003, as amended, unless their products met the BIS standards. For the relevant period, the appellant had no certification from BIS and no such certificate has been produced till date. It has also not been established that an application for certification was pending before the BIS authorities and it has been issued subsequently. Therefore, it is not possible to agree with the contention of the learned Chartered Accountant for the appellant that the appellant was eligible for the benefit of exemption notification even though it had no BIS certificate, because the certificate was issued much later in 2014 which means that their products met the standards of BIS all through. Extended period of limitation - HELD THAT:- In this case, the demand was raised after the normal period of limitation. In order to invoke the extended period of limitation either fraud or collusion or wilful mis-statement or suppression of facts or violation of Act or Rules with an intent to evade payment of duty must be established - The fact that the goods were not certified by BIS was in the exclusive knowledge of the appellant and they have not disclosed it to the Revenue. This shows that the appellant had an intention to evade payment of duty. It also establishes that the appellant has suppressed the information from the Department. It is only an audit and verification of records which got these facts to light. It has been recorded by the Commissioner (Appeals) in the impugned order the transactions were recorded in the books of account of the assessee and all goods were cleared under an invoice. This also establishes that the appellant had no intention to evade payment of duty - the intent to evade payment of duty is missing and has not been established by the Revenue. Appeal allowed - decided in favor of appellant.
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