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2015 (8) TMI 1128 - ANDHRA PRADESH HIGH COURT

2015 (8) TMI 1128 - ANDHRA PRADESH HIGH COURT - 2015 (324) E.L.T. 60 (A. P.) - Duty demand u/s 11A - Suppression of facts - Misdeclaration of goods - Whether the CESTAT, was right in rejecting extended period of demand under Section 11A of Central Excise Act, 1944 and in not restoring levy of mandatory penalty under Section 11AC, levy of interest under Section 11AB of the Act and penalties under Rules 173Q and 226 of Central Excise Rules, 1944, holding that no mis- declaration or suppression was .....

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ity, both the authorities did not find it appropriate to apply extended period of limitation to the facts of the case. - No reason to interfere as it is purely a finding of fact recorded by the authorities on appreciation of the material on record - Decided against Revenue. - C.E.A. No. 8 of 2006 - Dated:- 8-7-2015 - G. Chandraiah And Challa Kodanda Ram, JJ. For the Appellant : Mr. Gopala Krishna Gokhale For the Respondent : Mr.Karan Talwar, advocate (representing Mr. Lakshmi Kumaran & Sridh .....

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11AC, levy of interest under Section 11AB of the Act and penalties under Rules 173Q and 226 of Central Excise Rules, 1944, holding that no mis- declaration or suppression was made by the respondent. 2. Heard Mr. Gopala Krishna Gokhale, learned counsel for the appellant and Mr. Karan Talwar, counsel representing Mr. Lakshmi Kumaran & Sridharan, counsel for the respondent. 3. Having heard both the counsel and having perused the record, we find that there is ample justification for the Tribuna .....

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old that rags are not gunny bag waste and gunny bags are not excluded raw materials for the purpose of concession, it does not matter how the gunny bag is described in documents. The amendments to Central Excise Notification No.48/91 dt.25.7.94 vide 30/93 shows unambiguously that Jute Waste shall include old gunny bag waste. Therefore, it still remains correct that gunny bag waste can be described as waste of jute products and in extension would be includible in Jute Waste. Therefore, there is n .....

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e as jute waste, Rule 173 G regarding wilful suppression of Raw Material account. Rule 9(1) regarding discharge of appropriate duty and 173F regarding determination of correct rate of duty pertaining to clearances of goods out of gunny bag pulp do not stand on basis of above evidence of discussions. 40. The facts of usage of different raw materials, accounting of duty payable has been obtained from assessees records. Except the usage word jute waste Vs. Gunny Waste no other discrepancy has been .....

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