TMI Blog1998 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e period 1-3-1986 to 31-3-1988 against a show cause notice dated 13-10-1988 is barred by time. 2. Learned Advocate Shri K.B. Chakravorti for the appellant has fairly conceded that the question of classification has been settled by the Tribunal against the assessees in the case of Nagpur Engg. Co. Ltd. v. C.C.E. [1993 (63) E.L.T. 699]. He, therefore, does not want to argue on merits of the classification of the goods. But he submits, basing himself on the self-same judgment of the Tribunal, that the demand of duty is barred by time since the entire period of demand is beyond the normal limitation of six months from the date of show cause notice and the appellant was under a similar bona fide belief, as was Nagpur Engineering, that the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Apex Court, according to the learned Advocate :- (i) C.C.E. v. Chemphar Drugs Liniments - 1989 (40) E.L.T. 276 (ii) Padmini Products v. C.C.E. - 1989 (43) E.L.T. 195 (iii) Tamil Nadu Housing Board v. C.C.E. - 1994 (74) E.L.T. 9 (iv) Cosmic Dye Chemicals v. C.C.E. - 1995 (75) E.L.T. 721 (v) Pushpam Pharmaceuticals v. C.C.E. - 1995 (78) E.L.T. 401 He, therefore, prays for setting aside the demand of duty as time barred. 5. Learned SDR submits bona fide belief of an assessee may save an assessee from imposition of penalty but not from payment of duty. 6. He further submits that in the facts and circumstances of the case, the appellants cannot be considered to have any bona fide belief. They knew that the change in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separately, as is the practice with those authorities, does not appear to be without force. A similar view has been taken by the Tribunal in as many as six cases as pointed out by the learned Advocate on the plea of bona fide belief. Keeping in view the foregoing discussion we hold that the appellant had a bona fide belief in not taking out a Central Excise licence and perform other Central Excise formalities in this case. Demand of duty is, therefore, wholly barred by time since the show-cause notice has been issued well beyond the normal limitation of six months. 8. Learned SDR s reliance on Allied Resins and AIMS (supra) is not correct. Question whether there is wilful mis-statement or suppression of facts etc. is essentially one of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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