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2023 (12) TMI 521 - AT - Central ExciseTime Limitation - Levy of Automobile Cess - impugned order passed without appreciating the facts of the case and the law - impugned order is beyond the allegation in the SCN - principles of natural justice - Suppression of facts or not - time limitation - HELD THAT:- The appellant imported E-bike in CKD condition and E-Bike parts falling under heading 8711 & 8714 respectively. The appellant assembled E-Bike imported in CKD condition and cleared the same without payment of duty as E-bike were exempt vide notification No. 25/2008-CE dated 29.04.2008. Further, E-bike imported in CKD condition after assembling were cleared without payment of duty as the goods were imported and cleared fall under the same sub-heading and processes undertaken does not amount to manufacture as per section 2(f) of the Central Excise Act being no new/distinct product came into existence. Further, it is found that the classification at the time of importation and at the time of clearance for home consumption are the same - the appellant is not required to pay automobile cess because he has already paid the same at the time of import which has been shown in the Bill of entry 531 dated 11.07.2008. Time Limitation - HELD THAT:- It is found that the entire information regarding the clearance of E-bike were reflected in ER-1 return submitted to the department periodically and the department never raised any objection regarding non deposit of automobile cess which clearly shows that automobile cess were paid as per concurrence of the department - the entire demand in this case is time barred because for the period September, 2006 to September, 2008 show cause notice was issued on 19.11.2010 which is beyond the normal period of limitation. The department has invoked the extended period of limitation without showing that the ingredients for invoking the extended period of limitation is present in the case. The demand is barred by limitation - the impugned order set aside on merit as well as on limitation - appeal allowed.
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