TMI Blog2017 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... unit - suppression of facts - Held that: - it is clear that the department had taken note of the issue and the details furnished by respondent on several occasions and had also examined the same. The officers had opened and inspected the goods. The officers had seen the technical write-up and basing upon such details they had examined the eligibility of the notification benefit and extended the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case of the department that the respondents are not eligible for the exemption since the items were PPCBs, CPC and power supply unit. After adjudication, the original authority dropped the proceedings initiated by the show cause notice both on ground of merits as well as on the ground of limitation. The department has filed the present appeal aggrieved by the setting aside of the demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by limitation. The respondents have argued that while submitting the Bill of Entry, complete details of the items imported with proper description was given in the Bill of Entry and that there was no suppression of any material fact and therefore extended period of limitation cannot be invoked. Commissioner in para 27 has given a Table with regard to cases in which the department had raised que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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