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2015 (10) TMI 1799 - CESTAT NEW DELHIExciability of product - whether the product namely “various namkeens” were liable to duty during the period 2-6-1998 to 17-7-1998 (46 days) - Held that:- As far as the leviability of duty on the impugned goods during the period 2-6-1998 to 17-7-1998 (both the days inclusive) is concerned, there is no ambiguity in this regard. Duty was imposed vide Notification No. 5/98-C.E., dated 2-6-1998 and it was withdrawn only on 18-7-1998. Therefore, during the intervening period, duty was obviously leviable. However I take note of the fact that this levy was introduced for the first time and it indeed caused protests of a magnitude that the Minister of Finance himself gave a public statement which was published in Rajasthan Patrika. Clearly, it gave an impression that the impugned levy was being postponed and it indeed was rescinded soon. The appellants provided figures promptly when asked by the department and the department issued the show cause notice more than one year and four months after the supply of those figures. All these factors lend support to the appellants’ contention that they had no intention to evade and did not pay duty as it was widely believed that the levy was going to be withdrawn. - impugned demand is hit by time-bar. - Decided in favour of assessee.
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