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2022 (5) TMI 901 - AT - Central ExciseJob-Work - benefit of SSI Exemption by Notification No. 1/93-C.E., if manufactured on job work basis - demand based upon the loose papers/ despatch bills recovered from the factory of the appellant - Whether the substantial condition for the exemption notification No. 83/94-CE dated 11.4.1994 has been complied with by the appellant with respect to the raw material supplied by Shri Mohan Lal Barfa? - Extended period of limitation - HELD THAT:- There are no infirmity in the conclusion arrived at by the Commissioner (Appeals) that Shri Mohan Lal Barfa had sent scrap to the appellant and received back lead powder manufactured on the job work basis which has been sold to his brother Shri Laxman Barfa and other traders. Learned Counsel for the appellant could not produce any such documents which may prove that job work goods had been sent to the factory of Shri Mohan Lal Barfa itself to be used in or in relation to the manufacture of such specified goods as are exempted from whole duty of excise leviable thereon under Notification No. 8/2003. Extended period of limitation - HELD THAT:- Though the learned Counsel has impressed upon several case laws impressing upon that there was no suppression on the part of the appellant but it is observed that appellant was entitled to SSI exemption only in terms of Notification No. 8/2003-CE and Notification No. 83/94. It has already been observed that substantial condition of said exemption notification has not been duly complied with by the appellant. Absence thereof is opined to be correctly held as suppression on the part of the appellant extending the Department to invoke the extended period of limitation. Appeal dismissed.
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