TMI Blog2015 (10) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-3 returns, officers at SC Road never returned the said returns to the appellant with direction to them to file it in the proper office. Further, the officers at SC Road accepted the said returns and never raised the issue of payment of duty. The appellant's lapses came to notice, for the first time with the visit of the audit party. The statement of their Managing Director recorded on the spot indicates that the appellant was unaware of the fact of excisability of the said product. Though, not knowing the law cannot be taken as an excuse but if overall facts are viewed i.e, the appellant's maintaining proper records, filing of proper returns, acceptance of such returns by the concerned officer, the statement of the Managing Director; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03/2006, the exemption was withdrawn and duty was imposed upon the said goods. However, appellant continued to clear their final product under exemption and continued to file returns with their jurisdictional range office in S.C. Road, Ganesh Complex. However, it is seen that subsequently their jurisdiction was shifted to Vijayanagar range office but the appellant continued to file returns at S.C. Road Branch. 3. During the course of visit of audit in the appellant's factory on 25.09.2007, the said anomaly of clearing the goods without payment of duty was brought to the notice of the appellant, who accepted that it was a mistake on their part to clear the goods without payment of duty inasmuch as they were not aware of the issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the exemption notification, they continued to file NIL returns with the same jurisdictional authorities even though it is on record that the office of the jurisdiction was changed from S.C. Road to Vijayanagar. However, it is also a fact on record that on receipt of the ST-3 returns, officers at SC Road never returned the said returns to the appellant with direction to them to file it in the proper office. Further, the officers at SC Road accepted the said returns and never raised the issue of payment of duty. The appellant's lapses came to notice, for the first time with the visit of the audit party. The statement of their Managing Director recorded on the spot indicates that the appellant was unaware of the fact of excisabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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