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2018 (10) TMI 25 - HC - Central ExciseExtended period of limitation - SSI Exemption - use of brand name - N/N. 1/93 - bone of contention raised by the assessee is on the ground that extended period of limitation could not have been invoked in their case - Suppression of facts. Held that:- Admittedly, in the instant case, the assessee was using the brand name of a different entity and presumed to have full knowledge that they are not entitled to the benefit of the exemption notification - the second proviso to the notification would stand attracted subject to fulfilment of the condition in the first proviso. Thus, having not disclosed the same nor filed the declaration as provided in the first proviso to the notification, it is, undoubtedly, a case of suppression and the department was justified in invoking the extended period of limitation. The learned counsel for the assessee contended that the legal issue attained finality only after the decision in the case of Grasim Industries Limited. [2005 (4) TMI 64 - SUPREME COURT OF INDIA] - However, we find that such contention was never raised by the assessee at any point of time. Therefore, we cannot permit the assessee to raise such contention for the first time in this appeal, especially in the earlier round of litigation, which was challenge to levy of duty had attained finality against the assessee. The assessee had suppressed information from the department. The case on hand is one pertaining to the claim for exemption. The burden is on the assessee to establish that the goods manufactured by them will come within the ambit of the exemption notification and the burden of proof is on the assessee to establish on facts that they are entitled for exemption. Furthermore, the exemption notification are required to be interpreted strictly and in favour of the department and in case of any ambiguity or doubt, it will be resolved in favour of the Revenue and not in favour of the assessee - the Tribunal rightly held that the extended period of limitation was invokable in the facts and circumstances of the case. Penalty - Held that:- Penalty is not warranted and is set aside. The substantial questions of law framed for consideration are answered against the assessee - penalty deleted - petition allowed in part.
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