TMI Blog2014 (5) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore no merit found in the contention of assessee that demands are time barred – Decided against assesse. - C/91, 92, 121, 289, 329/04 - A/2156 – 2160/13/CSTB/C - I - Dated:- 17-10-2013 - Mr. S.S. Kang And P.K. Jain, JJ. For the Appellants : Shri M. M. Jayakar, Advocate, Shri S. N. Kantawala, Advocate, Shri Bharat Raichandani, Advocate For the Respondent : Shri K. S. Mishra, Additional Commissioner (AR) PER: S.S. Kang,Mr. Common issue is involved, therefore the appeals are taken up together for hearing. Heard the learned Advocates appearing on behalf of the appellants. (None appeared on behalf of the appellant, Suzlon Fashions (P) Ltd. in spite of notice). 2. Brief facts of the case are that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Hon ble Punjab Haryana High Court reported as 2007 (218) ELT 349 (P H). The appellants relied upon the decision in the case of CC, Amritsar vs. Patiala Castings Pvt. Ltd. reported in 2012 (283) ELT 269 and the decision of the Hon ble Gujarat High Court in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd. vs. UOI reported in 2013 (290) ELT 61 (Guj.) and other decisions of the Tribunal to submit that in case the advance licences were valid at the time of import, the demand of duty is not sustainable. The appellants also pleaded that the demands are made by invoking extended period of limitation as the imports were made under the valid advance licences at the time of import and there is no allegation of suppression against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cences, i.e. DEPB scrips/advance licences, from the market and made import of the goods by utilizing these licences without payment of duty. Subsequently, it was found that the advance licences were procured by submitting false/fabricated documents. The appellants relied upon the decision of the Tribunal in the case of Leader Valves Ltd. reported in 2006 (193) ELT 459 against which the appeal was dismissed by the Hon ble Punjab Haryana High Court, where the Tribunal held that duty cannot be demanded as the DEPB scrips (advance licences) were valid at the time of import and were cancelled subsequently. We find that the Tribunal in the case of Friends Trading Co. (supra) relied upon by the Revenue, while dealing in similar situation, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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