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2017 (3) TMI 227 - AT - Central ExciseChange in the annual production capacity - demand - time limitation - Held that: - As regard the change of parameter for re-determination of production capacity was applied by the appellant to the Commissioner on 17-12-1997 wherein appellant have declared that on the revised capacity they will be paying duty w.e.f. 1-1-1998. The appellant have been filing monthly RT12 return wherein the payment of duty as per the revised capacity was declared. With this fact department was well aware that appellant for paying duty on the revised capacity w.e.f. 1-1-1998, therefore I do not see any suppression of facts on the part of the appellant - demand is time barred - appeal allowed - decided in favor of appellant.
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