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2018 (2) TMI 206 - AT - Central ExciseBenefit of N/N. 67/95-CE, dated 16.03.1995 - During the process of conversion of raw sugar into white sugar, molasses emerge - denial of benefit on the ground that captive consumption notification is not available to them inasmuch as, they are not the owners of molasses - Held that: - Notification No.67/95-CE, nowhere lays down the condition of ownership of the goods used captively. In the absence of the same in the notification, it is not permissible to the Revenue to introduce the said condition in the notification and to deny the benefit on the said ground. Extended period of limitation - Held that: - the demand having been raised, beyond the normal period of limitation is barred by limitation, inasmuch as, the Revenue has not been able to establish any suppression, mis-statement etc., on the part of the assessee, with a malafide intention to evade payment of duty. Appeal allowed - decided in favor of appellant.
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