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Commissioner Of Central Excise, Chennai-III Versus M/s. Ranka Wires Private Ltd. & Ors.

2015 (8) TMI 195 - SUPREME COURT

SSI Exemption - clubbing of units - extended period of limitation - Wrongful availment of exemption in Notification No. 175/86 dated 01.03.1986 and Notification No. 1/93 dated 28.02.1993 - Suppression of facts - held that:- extended period of limitat .....

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ion was made of any material. This contention was accepted by the CESTAT holding the show cause notice to be time barred. The CESTAT has also recorded that Revenue could not show that disclosure of financial matters by the assessee to the Department .....

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er : Mr. K. Radhakrishnan, Sr. Adv. & Mr. Subas C. Acharya, Adv. & Mr. Arijit Prasad, Adv. & Mr. T. M. Singh, Adv. & Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. Nanda Kumar, Adv. & Mr. R. Satish Kumar, Adv. & Mr. P .....

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Excise Tariff Act. It is the case of the Revenue that from the investigation conducted by the officers of Central Excise, it appeared that the first respondent have floated two units in the name and style of M/s Ranka Alcop, the second respondent and .....

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/93 dated 28.02.1993. Clubbing the two units, the assessing authority had passed the order of assessment after issuance of the show cause notice dated 28.04.1997 relating to the assessment years 1992-1993 to 1995-1996. Since the show cause notice was .....

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findings and rejected the contention of the respondents to the effect that the extended period of limitation would not be applicable. Before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'), the res .....

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