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2016 (9) TMI 1230

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..... tice was issued on 25.06.2013 and the period covered by the show cause notice, is from June, 2008 to February, 2012. For issue of show cause notice under extended period, separately it is to be established that the noticee has either suppressed information or miss-declared the information or contravened the provisions of Central Excise Law or Rules made thereunder, and separately, they had intention to evade duty. In the present case, we find that Government of India through their notification for All Industry Rate of Drawback classified the goods manufactured by noticee, under Tariff Item No.9506 21, and admittedly, the noticee have paid the Central Excise duty liable to be paid for the goods classifiable under Tariff Item No.9506 21. Ther .....

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..... ₹ 1,40,90,293/- for the period from June, 2008 to February, 2012 under proviso to Sub-Section 1 of Section 11A of Central Excise Act, 1944, with other proposals for interest and penalty. It was also proposed to impose personal penalty on Shri Trilok Anand, Director of appellant-company. 3. The appellants contested the show cause notice on the grounds that as per Rule 3(b) of Rules of Interpretation of Central Excise Tariff, the said goods need to be classified under different tariff items depending on the component which provide the goods essential character and, therefore, all the goods do not get classified under Tariff Item No.4203 2010. Further, they have contended that the said goods have been described to be falling under C .....

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..... goods manufactured by them under Tariff Item No.4203 2010 is not as per Law. Further, the notification through which All Industries Rate of Drawback was issued by Government of India, the goods manufactured by them, were shown to have been classifiable under Tariff Item No.950621 and, therefore, extended period is not applicable in this case. 5. Heard the learned Counsel, who has reiterated the arguments made before the Original Authority and grounds of appeal. 6. The A.R. for the Revenue has reiterated the findings of Order-in-Original dated 09.01.2014. 7. We have taken into consideration the rival contentions. We wish to examine the issue on the basis of limitation. We find that the show cause notice was issued by invoking .....

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