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2017 (1) TMI 752 - AT - Central ExciseSSI exemption - export turnover not included in value of clearances - suppression of facts - time limitation - Held that: - the entire demand is time-barred. The period of dispute in the case is from July 2004 to December 2004 and the show-cause notice was issued in March 2007 which is much after the expiry of the period of limitation of one year. Moreover in the show-cause notice, extended period of limitation has not been invoked and there are no reasons given in the show-cause notice for invoking the extended period of limitation. On merit also the demand is not sustainable because under the SSI Exemption Notification 9/2003-CE dated 01.03.2003 only clearances made for home consumption is covered and not the exported goods. Appeal allowed - decided in favor of assessee.
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