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2016 (9) TMI 31 - CESTAT CHENNAI

2016 (9) TMI 31 - CESTAT CHENNAI - TMI - Invokation of extended period of limitation - Demand for the period 21.05.1991 to 24.07.1996 - no suppression of facts or any wilful misrepresentation - utilization of duty-free molasses received under Chapter X procedure in the manufacture of cattle feed as per the declaration - Held that:- in all fairness the matter should be remanded back to the adjudicating authority to decide the matter afresh. We find that there are not many documents placed before .....

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98 - FINAL ORDER No. 41259/2016 - Dated:- 20-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member Shri M.N. Bharathi, Advocate For the Appellant Shri M. Balamurugan, AC (AR) For the Respondent ORDER Per P. K. Choudhary Pursuant to the order of the Hon ble Madurai Bench of High Court of Madras vide order dated 10.02.2014 in C.M.A. (MD) No.1219 of 2005, this Tribunal is taking up this matter for final disposal. 2. The Hon ble High Court in the above order has held a .....

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e present Civil Miscellaneous Appeal is liable to be allowed. 11. In fine, this Civil Miscellaneous Appeal is allowed without costs. The order passed in Final Order No.1153 of 2005 in Appeal No.E/3143 of 1998 dated 12.08.1998 by the CESAT is set aside and Appeal No.E/3143/1998 is remitted to its file. Both parties are entitled to adduce additional evidence. The appellate Tribunal is directed to decide the real dispute in question and pass orders on merits. 3. It is seen from the order, the matte .....

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heir written submissions contending mainly on the aspect of limitation. The learned counsel for the appellants submitted that they have received with the Show Cause Notice No. 31/1997 dated 10.11.1997 requiring them to show cause as to why an amount of ₹ 10,57,220/- for the period 21.05.1991 to 24.07.1996 should not be demanded from them under Rule 196 (2) (iv) of the erstwhile Central Excise Rules, 1944 on the allegation that they have not used the duty-free molasses received under Chapte .....

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d, therefore, the invocation of extended period is not tenable in law. Therefore in the instant case the entire demand is time barred since the show cause notice had been issued much belatedly. 5.1 Ld. Counsel also submits that there is no evidence shown by the department that molasses have not been used for manufacture of cattle feed and cleared elsewhere. 5.1 Ld. Counsel placed reliance on the following decisions:- 1) U.P. State Cement Corporation Ltd. vs. UOI 1996 (86) ELT 6 (All) 2) U.O.I. v .....

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e Rules, 1944. When the penalty is not imposed, the invocation of extended period does not arise. 6. The learned A.R contended that the appellants had not purchased rice bran and they have prepared fictitious bills for the purchase of bran; that they had just accounted all the transactions in the statutory records but in reality duty-free molasses have not been utilized in their factory. In this regard, he referred to para-8 of the SCN. Further, he submitted that the appellants had not brought o .....

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