9911796707
TMI Blog2015 (9) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... the Court : The present appeal has been filed challenging the order dated 10-10-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal [2015 (317) E.L.T. 728 (Tribunal)] allowing the appeal of the respondent. 2. Brief facts are that the respondent was engaged in manufacturing of edible products, namely, Namkeen, Bhujia, Mixture, Chabena, Papad and Sweetmeats. Vide a notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent filed an appeal against the said judgment dated 27-11-2013 wherein, the Appellate Authority came to the conclusion that the impugned demand of levy raised by show cause notice dated 20-12-1999 was hit by the period of limitation. 3. Aggrieved against the dismissal of the demand raised, the present appeal has been filed challenging the said order on the ground that the demand raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent and concealment, then proviso to Section 11A(1) permits the department to raise a demand within a period of five years. The question, whether there is any suppression or misstatement of fact, does not arise in a particular case because the levy was introduced for the first time on 2-6-1998 and was withdrawn after a period of 46 days on 18-7-1998. The respondent was under bona fide belief t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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