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2015 (10) TMI 280 - CESTAT AHMEDABAD

2015 (10) TMI 280 - CESTAT AHMEDABAD - 2015 (329) E.L.T. 841 (Tri. - Ahmd.) - Duty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - Held that:- Respondents cleared the goods under the cover of Central Excise invoices and declared in the RT 12 return. It is also noted that on an identical issue, for the earlier period, the Assistant Commissioner passed an order dt.27.02.2004. It is seen from the said order that the Responde .....

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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 Commissioner (Appeals) whereby the Adjudication order was set aside as the demand of duty is barred by limitation. 2. The .....

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bmits that the Commissioner (Appeals) has erred in law and facts of the case, to drop the demand on limitation without considering the fact that the Respondents had not intimated the wrong availment of exemption notification. He relied upon the decision of the Tribunal in the case of Hi-Tech Needles Pvt. Vs CC Allahabad - 2012 (279) ELT 468 (Tri-Del). The Respondents also filed cross objection against the appeal filed by the Revenue. 3. After hearing the learned Authorised Representatives for th .....

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E, 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 me .....

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xtended period. It is surprising on the part of the department to issue SCN dt.09.12.2005 by invoking larger period (December 2000 to March 2003) on the grounds of suppression and mis-declaration by the appellant when show cause notice dt.08.09.2003 for the same issue for the part period of December 2002, has already been issued within the normal period of one year and adjudicated vide OIO No.2/AC/DMN/DEM/2004, dt.27.02.2004. 12. I further find myself disagreeing with the findings of the lower a .....

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sclosed all the facts in the returns and if it was not possible for the department to infer from the figures of the RT12 that 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 .....

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