TMI Blog2013 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... technical in nature, the appellant cannot be held guilty of suppression or malafide with an intent to evade duty - The lower authority have not referred to or relied upon any evidence indicating any positive suppression or misstatement on the part of the appellant - there is correspondence on the above subject, thus indicating knowledge on the parts the Revenue, in which case the longer period of limitation cannot be invoked – order set aside – Decided in favouro of assessee. - Excise Appeal No.1270/2005-EX[DB] - - - Dated:- 25-6-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri S Sunil, Adv. For the Respondent : Ms Shweta Bector, DR PER : Archana Wadhwa After hearing both the sides we find that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated against them by way of issuance of show cause notice dated 1.11.2002 for denial of the Cenvat credit of Rs.254742/- and for imposition of penalty. The appellant challenged the show cause notice on merits as also on limitation. However, the Deputy Commissioner vide his order confirmed the demand as proposed in the notice along with confirmation of interest and imposed penalty of identical amount on the appellant. The said order of Deputy Commissioner stands confirmed by Commissioner (Appeals). Hence, the present appeal. 4. After hearing both the sides duly represented by Shri Sunil Kumar, learned advocate appearing for the assessee and Ms. Shweta Bector learned DR for the Revenue, we find that the short issue required to be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. G.S. Enterprises wherein by taking note of the Tribunal decision in the case of Prime Health Care Products, as confirmed by the Hon'ble Gujrat High Court, it was held therein that the composite pack of paste and brush has to be considered as a single excisable item and component or ingredients forming part of composite have to be treated as its inputs. Accordingly the appeal of M/s. G.S. Enterprises, who is another job worker of the M/s Gellette India Ltd. was allowed. Learned advocate prays for following the subsequent latest decision, final order No.A/961-962/2012-EX(BR) dated 07.08.2012 passed in the case of another job worker of M/s. Gellette India Ltd. 6. As such we find that there have been different decisions of the Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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