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2015 (4) TMI 209 - SUPREME COURT

2015 (4) TMI 209 - SUPREME COURT - 2015 (318) E.L.T. 623 (SC) - Invocation of extended period of limitation - Suppression of facts - Assessee only disclosed that they would be clearing sewing thread without mentioning that it is in the form of hanks - Held that:- Appellant has argued that the extended period could not be availed on the facts of this case, but has fairly stated that if the notes to Heading No. 55.08 are to be read, considering the fact that there was no support to the sewing thre .....

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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 the Appellant : Mr. C. Harishankar, Sr. Adv.Mr. S. Sunil, Adv., Mr. Harsh Gopalia, Adv., Ms. Neeru Vaid, Adv. For Resp .....

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ded period of limitation, as has rightly been held by the Commissioner(Appeals), would not be available to the Department inasmuch as the Commissioner stated as hereunder: - "As regards the appellants contention regarding time barred issued of the demand, I find that there had been no suppression of facts on the appellants' parts. The appellants have admittedly filed the classification list declaration under Rule 173B of the Central Excise Rules, 1944 with the central excise Department .....

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ited 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 .....

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tice seeks to demand duty for a period prior to the period involved in the earlier show cause notice. As such, the ratio of these judgments squarely applies to the present case. In view of the above position the demand for duty for the period 7.5.97 to 30.4.1998 is also not sustainable being totally time barred. The penalty imposed upon the appellants can also not be sustained when the demand for duty is not sustainable." This was set aside by the CESTAT specifically stating that in one doc .....

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