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2015 (3) TMI 36 - AT - Central ExciseWaiver of pre deposit - Area based exemption under Notification No. 50/03-CE. - delayed filing of declaration - Bar of limitation - suppression of facts - clandestine clearance - Held that:- The show cause notice for demand of duty was issued only on 08/07/11 and as such this show cause notice has been issued beyond the normal limitation period of one year from the relevant date. In these circumstances, the Department s allegation that the appellant had suppressed the relevant facts from the Department with intent to evade the payment of duty is difficult to accept. Moreover, when the appellant's unit was located in the area specified in the Notification No. 50/03-CE and the goods being manufactured by them was not in the negative list of the exemption notification, the appellant had nothing to gain by clearing the goods clandestinely without reporting to the Department. It is not the allegation of the Department that during the period of dispute, the goods being manufactured by the appellant were some other goods covered by the negative list of the exemption. Beside this, when the appellant's stand from the very beginning is that they had filed required declaration on 18/06/09 under certificate of posting and had enclosed a certificate of the postal authorities in this regard, the Department should have at least made inquiries with the postal authorities, but no such inquiries had been made. Similarly, there is no explanation as to why no inquiries were made with the appellant when they were filing quarterly returns in respect of the value of the goods being cleared by them by availing duty exemption under Notification No. 50/03-CE for the quarters ending 30th June, 2009, 30th September 2009, 31st December, 2009. - prima facie case is in favor of assessee - Stay granted.
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