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2017 (2) TMI 1142 - AT - Central ExciseTime limitation - area based exemption - for the period March, 2010 to October, 2011, the show cause notice has been issued by invoking extended period of limitation i.e. on 30.11.2012 - whether the facts and circumstances of the case, the extended period of limitation is invokable or not? - Held that: - The declaration given by the assessee were examined and the Range Superintendent held that the appellant is entitled for exemption under N/N. 50/2003 ibid. In that circumstances, it cannot be said that the appellant has suppressed the fact of manufacturing of Red Oxide from the department. Therefore, the change of suppression of facts is not sustainable against the appellant - the SCN is not maintainable which has been issued by invoking extended period of limitation - appeal allowed - decided in favor of appellant.
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