TMI Blog2017 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... same was being submitted to the department. The Ld. Commissioner(Appeals) taking into consideration this undisputed facts held that there is no suppression of facts on the part of the assessee - the demand of extended period was dropped - order reversing the sanction of refund claim was illegal - appeal allowed - decided in favor of assessee. - E/1008/00 & E/3256/01 - A/85335-85336/17/SMB - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Commissioner(Appeals) in Order-in- Appeal No. RJB/280/M-III/2001 dated 16-10-2001 assessee filed appeal which is registered as Appeal No. E/3256/01. 2. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue submits that assessee has undertaken the repacking relabeling work of printing inks, thinner, retarder etc. which was not disclosed to the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing order: I have carefully gone through the case records and the submissions made by the respondent in their cross objection and at the time of personal hearing. The issue involved is regarding labeling and relabeling and repacking from bulk packs to retail packs under Chapter 38. Since this amounts to process of manufacture under Chapter 38, the respondent were issued a show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and same was being submitted to the department. The Ld. Commissioner(Appeals) taking into consideration this undisputed facts held that there is no suppression of facts on the part of the assessee. Accordingly the demand of extended period was dropped. I do not find any infirmity in the order of the Commissioner(Appeals) whereby demand was held as time bar. The appeal which is for refund, firstly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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