TMI Blog2015 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) examined in detail that the Respondents disclosed all the facts in the returns and therefore, there is no reason for holding suppression of facts with intent to evade payment of duty. - claim of the notification wrongly would not amount to suppression of facts with intent to evade payment of duty. - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No.E/407/2007-DB; E/CROSS/122/2007 - Order No. A/10245 / 2015 - Dated:- 18-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For Appellant: Shri Jitendra Nair, A.R. For Respondent: None Per: P.K. Das 1. None appeared on behalf of the Respondents. Revenue filed this appeal against the impugned order passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and to impose penalty on the ground that the Respondents wrongly availed exemption notification No.6/2000-CE, dt.01.03.2000, 3/2001-CE, dt.01.03.2001, and 6/2002-CE, dt.01.03.2002 on Electric Wires and Cables classifiable under sub-heading No.5402.49 manufactured and cleared by them as parts of non-conventional energy devices/system (other than wind operated). The Adjudicating authority confirmed the demand of duty alongwith interest and also imposed penalty. By the impugned order, the Commissioner (Appeals) set aside the impugned order as the demand is barred by limitation, without going into the merits of the case. 4. For the proper appreciation of the case, the relevant portion of the findings of the Commissioner (Appeals) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the notification has been correctly interpreted and availed by the unit, they should have called for further details/information from the appellant. It is the duty of the Department, not of the appellant only who had already supplied/complied all the details required as per law, to call for further details/records, if required and then could have gone through the same to sort out the queries with regards to interpretation of notification etc by the appellants. Nobody has prevented the Department from doing so. 5. Learned Authorised Representative strongly opposed the order of the Commissioner (Appeals) on the ground that the earlier Show Cause Notice for normal period would not be applicable in the present Show Cause Notice and relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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