TMI Blog2016 (11) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... co at nil rate of duty. If the intention had been to suppress the clearance of such goods at Nil rate of duty, it would not have mentioned the details of such clearances in the ER-I returns. Extended period of limitation - Held that: - reliance placed on the decision of Uniworth Textiles Ltd. vs. CCE, Raipur [2013 (1) TMI 616 - SUPREME COURT] where it was held that mere non-payment of duties is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 52893/2016 - Dated:- 25-7-2016 - S. K. Mohanty, Member (Judicial) And Mr. R. K. Singh, Member (Technical) For the Appellant : Mr.K.S. Gupta, Consultant For the Respondent : Mrs.Kanu Verma Kumar, D.R. ORDER Per R. K. Singh The demand of duty of ₹ 1,61,129/- representing additional duty of excise on unbranded tobacco for the period March, 2005 to March, 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said duty is leviable it paid that duty for the period January, 2007 to March, 2007, amounting to ₹ 25,300/- which has also been appropriated. 3. Ld. D.R. on the other hand stated that even if the appellant filed the E.R. I return, not paying the impugned duty would amount to deliberate misstatement of facts, if not suppression of facts. 4. We have considered the contention of bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 161 (SC)], it was held that mere non-payment of duties is not equivalent to collusion or willful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply. Inadvertent non-payment is to be met within the normal limitation period and the burden is on Revenue to prove allegation of willful mis-statement. The onus is not on the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegation regarding willful misstatement/suppression of facts, we are of the view that sufficient grounds required for sustaining the allegation of willful misstatement/suppression of fact do not exist in this case, and therefore, extended period is not invokable. Accordingly, we partially allow the appeal to the extent that the demand pertaining to the extended period beyond one year is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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