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2015 (9) TMI 1461 - CESTAT NEW DELHI

2015 (9) TMI 1461 - CESTAT NEW DELHI - TMI - Whether, the Commissioner (A) is justified in setting aside the adjudication order and dropping the duty demand on the ground that extended period of limitation cannot be invoked - generation of unwanted material, namely, product i.e. “waste alkaline water” during the course of manufacture of Zirconium Carbonate and Zirconium Oxide - Held that:- a perusal of the letter would reveal that the appellant had no intension in suppressing the facts from the .....

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mated the Department regarding generation of the waste material and disposal of the same from the factory premises, the allegations levelled in the show cause notice and the duty demand confirmed in the adjudication order by invoking the extended period of limitation is not proper and justified. It is an admitted fact on record that the activities of the respondent were known to the Department in the month of September, 2004 and thereafter the SCN was issued on 07.08.2007, which is beyond the no .....

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ioner (Appeals), Central Excise, Delhi has set aside the duty and penalty amount confirmed in the Adjudication order dated 15.02.2008 on the ground of limitation. For allowing the appeal of the respondent, the ld. Commissioner (Appeals) has relied on the judgment of Hon ble Supreme Court in the case of Primella Sanitary Products vs.CCE reported in 2005 (184) ELT 117 (SC) and Oudh Sugar Mills vs. CCE reported in 1999 108 ELT 779. 2. Mrs. Kannu Verma Kumar, the ld. DR appearing for the appellant r .....

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in 2015 (321) ELT 200 (All.) and 4. Alaska Tyres (P) Ltd. vs. Commissioner of Central Excise, New Delhi reported in 2002 (145) ELT 329 (Tri.-Del.) 4. Per contra, Shri Alok Yadav, the ld. Counsel appearing for the respondent submits that the fact of generation of unwanted material, namely, product i.e. waste alkaline water during the course of manufacture of Zirconium Carbonate and Zirconium Oxide was known to the Department way-back in 1993 through filing of the classification list by the respo .....

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f limitation contained in the proviso to section 11A of the Act cannot be invoked in absence of any substantiation regarding the involvement of the appellant in the activities, concerning suppression, misstatement, collusion, fraud etc, with intent to evade payment of Central Excise Duty. To substantiate his above stand, the ld. Advocate has relied on the judgment of Hon ble Supreme Court in the case of Pushpam Pharmaceuticals vs. Commissioner of Central Excise - 1995 (78) ELT 401-SC 5. I have h .....

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n 11A of the Central Excise Act, 1944. Main Clause of Section 11A Provides that the show cause Notice has to be issued within one year from the relevant date, seeking recovery of the duty amount. The proviso appended to Section 11A (1) specifies that where the duty of excise has not been levied or paid by reason of fraud, collusion or any wilful misstatement or suppression of fact or contravention of any of the provisions of the Act with intent to evade payment of duty, instead of the period of .....

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ation on 29.1.2003. However, we wish to bring to your kind notice that we have two waste products i.e. waster silica and waste alkaline water. These waste materials are not allowed to be stored because of pollution norms and are disposed as per state laws. This is for your information. Thanking you, Yours faithfully, For BHALLA CHEMICAL WORKS PVT. LTD. (UNIT.II) (MANAGING DIRECTOR) 9. A perusal of the letter extracted above would reveal that the appellant had no intension in suppressing the fact .....

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