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2016 (3) TMI 987 - CESTAT MUMBAI

2016 (3) TMI 987 - CESTAT MUMBAI - TMI - Period of limitation - No fraud or suppression or wilful mis-statement - Held that:- bill of entry as per annexure to the show cause notice was filed on 6.12.1994 and the show cause notice was issued on 26.3.1999, which is clearly barred by limitation as no fraud or suppression or wilful concealment has been alleged in the show cause notice. - Availment of Modvat credit - Transferor of advance licence - Import duty cannot be confirmed and demanded fr .....

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e has availed of the modvat credit was on the Revenue and the Revenue has failed to discharge that onus and, therefore, the impugned order is liable to be set aside. - Decided in favour of appellant with consequential relief - Appeal No. C/254/05-Mum - A/86473/16/CB - Dated:- 9-3-2016 - MR. S.S. GARG, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri S.N. Kantawala, Advocate For the Respondent : Shri Kamal Puggal, Assistant Commissioner (AR) ORDER PER: S.S. GARG This a .....

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ten submission on 12.12.2000 inter alia stating that the export obligation was discharged on a prior export basis by exporting 10,000 pairs of sport shoes which were manufactured by the supporting manufacturer, Rajendra Polymers Pvt. Ltd., New Delhi. The appellant also submitted that to the best of their knowledge, no modvat credit was availed by the supporting manufacturer and that the goods were purchased by the appellant from the supporting manufacturer at the price of ₹ 80/- per pair. .....

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e of bills of entry was 6.12.1994 and the show cause notice was issued on 26.3.1999 / 29.4.1999 and hence the same is time-barred. He also submitted that admittedly M/s. Premier Sales was the importer and the appellant is only transferor of the advance licence and therefore import duty cannot be confirmed and demanded from the transferor who is not the importer. He also submitted that the importer M/s. Premier Sales has been totally exonerated in the proceedings and the duty liability has been f .....

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