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M/s. Pasupati Spinning &Weaving Mills Ltd Versus Commissioner of Central Excise

2015 (4) TMI 209 - SUPREME COURT

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 thread manufactured by the appellant, it would not be covered by the .....

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t 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 Respondent : Mr. A. K. Sanghi, Adv. Mr. Arijit Prasad, Adv. Ms. Sush .....

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sioner(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 since 7.5.97 claiming therein the benefit of exemption notificat .....

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ent 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 n .....

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ved 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 document that was of importance, namely, a declaration made by them .....

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