Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1409 - CESTAT AHMEDABAD

2015 (11) TMI 1409 - CESTAT AHMEDABAD - TMI - SSI exemption benefit under Notification No.8/2001, 8/2002 and 8/2003 - clearance of the goods on their own account and paid duty in respect of clearance of the goods bearing brand name of the loan licensee - Invocation of extended period of limitation - Held that:- Appellant had disclosed the location of the factory, clearance of goods on payment of duty separately in the ER-1 return. In any event, the Appellant cleared the goods bearing brand name .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

demand for the extended period of limitation. The demand of duty with interest for the normal period of limitation is upheld. - Adjudicating authority directed to requantify the demand for the normal period of limitation as contended by the Assessee - Appeal disposed of. - Appeal No.E/773/2007-DB; E/Others/10620/2015; E/CO/126/2007 & Appeal No.E/872/2007-DB - Order No. A/11396-11397/2015 - Dated:- 8-10-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petiti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Revenue, the Appellant is eligible to avail the exemption benefit in respect of the clearance of the goods bearing the brand name of the loan licensee as the factory is situated in rural area. 2. A Show Cause Notice dt.18.01.2007 was issued, proposing demand of duty along with interest and to impose penalty for the period from 2001-02 to 2005-06 on the ground that by clubbing clearance value of the goods being brand name of loan licencee would exceed ₹ 100 lakhs. By the impugned order .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

thority, had observed on limitation as under:- 30. M/s Rhombus Pharma has submitted that there is no suppression of facts on their part and therefore, the demand is time barred. As far as the question of location of factory in a rural area is concerned, it was known to the Department also. While applying for registration, the location, name of the village/city, taluka, and district were provided to the Department. Moreover, they have filed their ER-1 returns showing the clearances of both brande .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has access to this information. It was open to the Departmental officers to verify about this fact. Moreover, on going through the ER-1 returns filed by the noticee, it is seen that the clearances of the branded goods (on loan licence) and the clearances of the noticee s own manufactured goods are separately given. By simply adding the two, the Department could have found what were the total clearances from the unit. The basis of the show cause notice does not contain any information which was i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ndia) Vs CCE Vadodara - 2009 (237) ELT 488 (Tri-Ahmd) held that extended period of limitation cannot be invoked. It is observed that the Assessee s plea that duty paid on branded goods is much more than the duty now being demanded and would revenue neutralize, and the entire demand requires to be verified. 5. In the present case, the learned Advocate submits that in reply to the Show Cause Notice, they demonstrated that they have paid the duty on branded goods much more than the duty demanded. F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts are liable to pay the duty on the same. 3. Learned advocate has assailed the impugned orders on limitation as also on merit. As regards limitation, he submits that the reasoning adopted by Commissioner that the appellants has suppressed the fact that their factory was located in rural area, cannot be upheld inasmuch as the said fact is not capable of being suppressed. Revenue was very well aware of location of their factory and as such, it cannot be said that there was any suppression on thei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

considered as deposit and said duty is required to be adjusted against the duty now being demanded from the appellant. 4. By following the ratio of above decision, we agree with the learned advocate. Admittedly, the branded goods have been cleared on payment of duty, which according to Revenue should not have the paid duty. As such, duty already paid on such branded goods is required to be adjusted against the duty now being demanded from the appellant. It is the appellants contention that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

judicating authority on merit. He submits that the extended period of limitation would be invoked as they have not declared that their factory situated in rural area. He relied upon the following decisions:- i) Pasupati Spinning & Weaving Mills Ltd Vs CCE Chandigarh 2015 218 ELT 623 ii) Dewas Metal Sections Ltd Vs CCE, Indore 2015 (319) ELT 104 (Tri-Del) 7. In the case of Pasupati Spinning & Weaving Mills Ltd (supra), the Hon'ble Supreme Court dismissed the appeal filed by the Assess .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version