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2018 (5) TMI 197 - CESTAT CHANDIGARHArea Based Exemption - N/N. 49-50/2003-CE dated 10/06/2003 - Extended period of limitation - Held that: - it is an admitted fact that the appellant opted for exemption with effect from 06/06/2007 and did not intimate to the department in time but the appellant intimated to the department on 30/04/2009 availing the exemption with effect from 06/06/2007. As the fact of availment of exemption came to the knowledge of department on 30/04/2009 with effect from 06/06/2007 of the appellant's on persuasion. In that circumstances, the period of limitation starts from 30/04/2009. Admittedly, within one year of the said date of 30/04/2009, no SCN has been issued. Extended period of limitation is not invocable for the period 06/06/2007 to 29/04/2009 - the impugned order qua denying the exemption under N/N. 49-50/2003-CE dated 10/06/2003 is set aside - appeal allowed.
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