Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 7 - AT - Central ExciseSSI exemption - clubbing of clearances - both the units were proprietary concern of Smt. Vidya D. Agrawal - N/N. 214/86 - Time limitation - Held that:- Admittedly, the show cause notice stands issued for the period beyond the normal period of limitation. Further, the appellant was following the procedure of Notification No.214/86 and was admittedly doing the job work for the principal manufacturer. Non-filing of declaration by the principal manufacturer cannot be held to be a suppression or misstatement on the part of the job worker so as to justifiably invoke the longer period of limitation. The demand having been raised beyond the period of limitation is totally time barred and is required to be set aside - appeal allowed - decided in favor of appellant.
|