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2014 (11) TMI 200 - CESTAT KOLKATAInvocation of extended period of limitation - Classification of Bleached Woven Fabrics - Misdeclaration of goods - Suppression of facts - Held that:- Department got the clarification in the year 2001. The impugned demand for differential cess duty pertaining to the period from July, 2000 to June, 2001 was issued on 09.07.2004 invoking extended period of terms of the proviso to Section 11A (1) of the said Act. But there was no fraud, collusion, wilful mis-statement, suppression of fact or contravention of the Act or rules with the intent to evade payment of duty in the instant case. Hence there is no justification for invoking longer period of time. The demand for the period from July, 2000 to June, 2001 issued on 09.07.2004 is therefore barred by limitation and the same is not maintainable. When the demand fails to survive, the question of charging interest thereon and imposition of penalty cannot arise. - Decided against Revenue.
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