TMI Blog2014 (12) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... riod since the clearances have taken place with the knowledge of the Department shown in the returns and an assessee is required to maintain records. We also agree with the finding of the Commissioner that it is also the responsibility of the Revenue to ensure that the clearances made under proper documents and in accordance with law and do not exceed the limit prescribed by the Development Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess of the permission granted by the Development Commissioner, proceedings were initiated culminating in confirmation of demand for duty of ₹ 14,25,910/- with interest and penalty equal to the duty. 2. Nobody is present on behalf of the respondent. Heard the learned AR who reiterates the grounds of appeal filed by the Revenue. 3. It is the contention of the Revenue that the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit prescribed by the Development Commissioner, a show-cause notice should have been issued within the normal period since the clearances have taken place with the knowledge of the Department shown in the returns and an assessee is required to maintain records. We also agree with the finding of the Commissioner that it is also the responsibility of the Revenue to ensure that the clearances made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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