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2018 (3) TMI 346 - AT - Central ExciseExtended period of limitation - SCN was issued proposing to demand duty alleging that these cannot be considered as scrap of accessories and that duty has to be paid considering the goods to be capital goods and also allowing depreciation - Held that: - The original authority has taken note of the Chartered Engineer s certificate and observing that the goods have been procured duty free under cover of CT3 certificates has dropped the proceedings upholding the payment of duty to the tune of ₹ 31,701/- and interest thereof. It is to be mentioned that the impugned goods were procured under CT3 certificate and the department was in full knowledge about such procurement as well as the exit of the appellant from EOU scheme. Therefore, the show cause notice issued invoking extended period alleging suppression of facts cannot sustain. The appellant has made out good case on limitation - demand is time barred - appeal allowed - decided in favor of appellant.
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