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2019 (4) TMI 1147 - CESTAT MUMBAISSI Exemption - clearance of packing materials namely, printed cartons of paper and paper board and also catch covers affixing the brand name of others - Time Limitation - HELD THAT:- The issue decided in the case of KAJAL PRINT & PACK (PVT) LTD SUNIL P RUI VERSUS COMMISSIONER OF CENTRAL EXCISE MUMBAI – V [2018 (10) TMI 158 - CESTAT MUMBAI], where it was held that There is no definition of ‘printed cartons of paper or paperboard’ either in the notification or elsewhere. Accordingly, this description should conform to such as is commonly understood, and intended, in the industry. There is no reason to deviate from the aforesaid findings of the Tribunal. Time limitation - HELD THAT:- The appellant from time to time disclosed all relevant facts to the department while claiming the exemption and there is no suppression of fact on their part with intent to evade payment of duty - the appeal succeeds on both counts, that is, on merit as well as on limitation. Appeal allowed - decided in favor of appellant.
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