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2016 (7) TMI 1117 - CESTAT HYDERABAD

2016 (7) TMI 1117 - CESTAT HYDERABAD - 2016 (344) E.L.T. 930 (Tri. - Hyd.) - Demand of duty - extended period of limitation - clearances made to Indian Army by the appellant and the hub extension - Held that:- we find on fact that ER-I return for May, 2013 has been submitted on 07-06-2013 and acknowledgement receipt thereof obtained on 10-06-2013. This being so, any notice for alleged infraction of law with respect to the aforesaid invoice should have been issued, and served on the respondent wi .....

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adduced by the department. Further, even in the Tribunal Final Order dated 30-06-2014 relied upon by the appellant/Revenue treated only project management, documentation, and non-recurring expenditure as includible in the assessable value of missiles etc. - Demand set aside - Decided in favor of assessee. - E/21412/2015 - Final Order No. A/30559/2016 - Dated:- 27-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Mr. Madhu Mohan Damodhar, Member (Technical) Shri H.M. Dixit, AR for the .....

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15-04-2013 confirming the demand. On appeal, this Tribunal remanded the case to the adjudicating authority, by a Final Order dated 30-06-2014. However, even as this sequence of events was being played out, the respondent was issued two more show cause notices, dated 02-06-2014 and 06-08-2014, for periods subsequent to that covered by the earlier show cause notice dated 23-07-2014. 2. All these show cause notices, including the one remanded back by this Tribunal were adjudicated and a common orde .....

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7,704/- was confirmed along with interest and penalty also levied, however, demands to the tune of ₹ 30,24,09,832/- were dropped. 3. Penalty of ₹ 1,00,000/- was also imposed. 4. Revenue have come in appeal on the following main grounds, in as much as it relates to dropping of demand on the grounds of time bar and also against dropping of demands in respect of MRLS, SMT, STE 5. The appellant /Revenue was represented by Shri H.M.Dixit who reiterated the grounds of appeal. The responden .....

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ved by the respondent on 13-06-2014. Hence the notice (although dated 02-06-2014) was actually served on 13-06-2014 beyond the period of 1 year. To survive limitation, it should have been issued before 06-06-2014. Hence the demand in question is clearly time barred. With regard to grounds of appeal of department related to alleged erroneous dropping of demand in respect of MRLS, SMT, STE&ECN, the learned consultant submitted that these are not parts of either missiles or Ground Support Equip .....

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ated to invoice dated 01-05-2013, we find on fact that ER-I return for May, 2013 has been submitted on 07-06-2013 and acknowledgement receipt thereof obtained on 10-06-2013. This being so, any notice for alleged infraction of law with respect to the aforesaid invoice should have been issued, and served on the respondent within a period of one year from the date of filing of the said return ie. on or before 06-06-2014. The respondent has produced acknowledgement issue dot them having received the .....

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