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2015 (12) TMI 794 - CESTAT MUMBAI

2015 (12) TMI 794 - CESTAT MUMBAI - 2016 (340) E.L.T. 540 (Tri. - Mumbai) - Clearance of goods without payment of duty under Notification No. 85/2004-Cus. for basic customs duty, Notification No.6/2006 for CVD and Notification No.20/2006-Cus. for SED purpose - Held that:- Appellant was not eligible for the benefit of Notification 20/2006-Cus. but they availed of the benefit of the said notification in view of entry at serial No.1 of the table annexed to the said notification. We also note that o .....

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fied so as to invoke the extended period of limitation in the present case. In the result, the demand of duty within the normal period of limitation is confirmed while the demand beyond the normal period is set aside. - Decided partly in favour of assessee. - APPEAL No. C/880/12-Mum - A/3254/2015-WZB/CB - Dated:- 1-10-2015 - Mr. P.K. Jain, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) Shri Paresh M. Joshi, Advocate : For the Petitioner Shri M.K. Sarangi, Joint Commissioner (AR) : For .....

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that the appellant was not eligible for the benefit of Notification 20/2006-Cus. as para 3 of the said notification specifically prohibits that the benefit of the said notification is not available if the appellant is availing benefit of Notification 85/2004-Cus. dated 31.8.2004. During investigation, the appellant paid duty pertaining to the normal period of limitation along with interest. After investigation, a show cause notice was issued which was adjudicated by the impugned order wherein th .....

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out that the benefit of the said notification is not available in view of paragraph 3 of the said notification, they had paid the duty for the normal period of limitation. They further submitted that they have never suppressed any fact or they have not given any misstatement or any other things so as to invoke the extended period of limitation under Section 28 of the Customs Act. It was further submitted that in the impugned order, the Commissioner has also not brought down any details which wo .....

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bill of entry, the appellant has declared that whatever has been stated in the bill of entry is correct while the position is that they were not eligible to the benefit of Notification 20/2006-Cus. but still they claimed the benefit of the said notification. The learned AR also submitted the following case laws:- (i) CCE, Visakhapatnam vs. Mehta & Co. reported in 2011 (264) ELT 481 (SC); (ii) Concept Pharmaceuticals Ltd. vs. CCE, Aurangabad reported in 2015 (319) ELT 129 (T.-Mum.); (iii) Nag .....

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