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2023 (10) TMI 957 - CESTAT AHMEDABADTime limitation - SSI Exemption - Submersible Pumps falling under CETH 8413 7010 - though the product of the appellant was claimed in confirmation to the standards of Bureau of Indian Standards (BIS) but the Certificate was obtained subsequently - HELD THAT:- It is the appellant’s claim that the goods manufactured by them is in conformation to standards of BIS. This claim of the appellant gets reinforced on the basis that for the same product subsequently, the appellant were issued certificate by the BIS certifying that the product manufactured by the appellant is as per the standards prescribed under BIS. On this basis the bonafide belief of the appellant is found factually correct. As per the claim of the appellant, the same product which was subsequently certified by BIS was in conformation to the standards of BIS, therefore, the appellant have rightly entertained the belief that their product is exempted under N/N. 8/2003. There is no malafide on the part of the appellant with intent to evade payment of duty. For the demand under extended period in the present case for the period 01.01.2007 to 18.03.2009, the show cause notice was issued on 04.04.2012 which is much after the normal period of one year. Since the appellant had no malafide intention the entire demand raised by invoking the extended period will not sustain on the ground of time bar itself - the demand is hit by limitation - Appeal allowed.
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