TMI Blog2015 (4) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... he particular Heading mentioned. As it is clear that the sewing thread is not put up on a support, CESTAT is clearly right on merits. Equally, we do not think that there is any ground for interference on the extended period of limitation being applicable inasmuch as CESTAT is again correct in saying that as the declaration and RT 12 returns being vital documents submitted by the respondent (appellant herein) did not mention the vital word "hanks", they suppressed a material fact which, to their knowledge, would not bring their sewing thread within the exemption Notification. - No merit in appeal - Decided against assessee. - CIVIL APPEAL NOS. 1514-1515 OF 2004 - - - Dated:- 23-3-2015 - A.K. Sikri And Rohinton Fali Nariman JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y alongwith the RT-12 returns during the relevant period. Moreover, I also find that the factory of the appellants was being visited regularly by various agencies of the central excise department as would be evident from visits recorded in the RG-1 register but nobody raised this objection during five years when the sewing thread in hank form was always found lying open in the factory premises and was being cleared from the factory premises in hank form. This means every thing was in the knowledge of the department. It is further seen that the demand for duty for the period 10/98 to 2/99 was raised vide show cause notice dated 3.5.1999 without levelling in the subsequent show cause notice dated 31.5.2000 in which the demand for the period 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason that the Tariff Heading under which they fell, namely, Heading No. 55.08 spoke of 'sewing thread of man-made staple fibre'. This would only apply under Note 3 to Section XI of the Schedule to the Central Excise Tariff Act, 1985, if, for the purposes of this Heading, sewing thread is put up on supports (for example, reels, tubes, etc.), of a weight not exceeding 1,000 grams. It is conceded at the Bar that the fact that such sewing thread was in hanks would necessarily mean that it was without any support. On this ground also, on merits, CESTAT allowed the appeal. We have heard learned senior counsel on behalf of the appellant. He has argued before us that the extended period could not be availed on the facts of this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
