TMI Blog2017 (3) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption limit of ₹ 1 crore has also been declared in the periodical return. Therefore, the entire facts related to non-payment of (GSI) was very much in the knowledge of the department and nothing prevented the department to issue SCN within the normal period of one year - appeal allowed on limitation. - E/639/07 - A/85630/17/EB - Dated:- 2-2-2017 - Shri Ramesh Nair, Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the adjudicating authority has confirmed the demand of additional duty of excise and the same was upheld by the Commissioner (Appeals). Therefore, the appellants are before us. 2. Shri S.P. Mathew, ld. counsel for the appellant fairly concedes that they do not have any case on merit; however, the demand is not sustainable on limitation. He submits that the fact of non-payment of both thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as bonafide belief of the appellant that the Additional Duty of Excise (GSI) is not payable but there was no suppression or intention to evade payment of Additional Duty of Excise. For the period 2000-01 to 2002-03 involved in the present case, show-cause notice was issued after the normal period of one year on 18.05.2005 i.e. the extended period for demanding duty under proviso to Section 11A(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year had started paying Basic Excise Duty and Additional Duty of Excise (GSI) after the crossing of exemption limit of ₹ 1 crore has also been declared in the periodical return. Therefore, the entire facts related to non-payment of Additional Duty of Excise (GSI) was very much in the knowledge of the department and nothing prevented the department to issue show-cause notice within the norma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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