TMI Blog2015 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the Department. It is noted that no clearance could have taken place without the knowledge of the officer as to the ultimate destination of the goods and the fact that they were cleared without payment of duty in terms of the exemption notification which was specified in the application. On that basis, the Tribunal has held that proviso to Section 11(A)(1) of the Act will not get attracted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the air-conditioning units are manufactured by utilising the parts manufactured in the same factory were sent by it to 100 per cent Export Oriented Units without payment of duty, in terms of various notifications. The show cause notice dated 03rd September, 1992 was issued to the respondent to show cause why the duty for the period from 24.08.1987 to 09.07.1991 be not charged along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 11(A)(1) of the Central Excise Act, 1944 (hereinafter referred to as 'Act'). The respondent took the matter in appeal before the Customs, Excise Gold (Control) Appellate Tribunal (hereinafter referred to as 'CEGAT'). The CEGAT affirmed the order on merit but has accepted the contention of the respondent insofar as issue of limitation is concerned and allowed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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