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 667 - CESTAT NEW DELHISSI Exemption - inclusion of value of clearances of the exempted goods in their total turnover - Time Limitation - Held that:- The provisions of N/N. 8/2003 dated 01/03/2003 under para-3A are very clear that the except the clearances as mentioned under para-3A all other clearances need to be included in the aggregate value of turnover for deciding the SSI eligibility under N/N. 8/2003 - Since the clearances of SHASHTROKTA medicines have not been included in the total turnover by the appellant for the relevant financial years and therefore they have failed to pay central excise duty as per law. Time Limitation - Held that:- The appellant did not have any intention of evading central excise duty, at the same time it is found that the charges of suppression, mis-declaration or fraudulent intention with the purpose of evading central excise duty, as is required for invoking the extended time proviso under Section 11A of Central Excise Act are not available in the in the facts of the matter - demand is barred by period of limitation. Appeal allowed - decided in favor of appellant.
|