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M/s. Agwan Coach Pvt. Ltd., Shri Hanif I. Agwan, Shri Yusuf I. Agwan, M/s. ACT Trading Co. Versus CCE Thane-II

2017 (11) TMI 287 - CESTAT MUMBAI

SSI exemption - crossing of threshold limit - Held that: - the Ld. Commissioner has dropped the demand on the ground of time bar by giving a very reasoned finding that all the records were being maintained by the respondents and the department was not prevented to verify such records from time to time, particularly when the respondent was claiming the exemption notification. Therefore, the dropping of demand on time bar also found to be correct and legal - the adjudicating authority has to requa .....

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ring it to M/s. Agwan Coach Pvt. Ltd.. There is no demand on goods supplied by M/s. ACT Trading Co., therefore their goods which are not liable for confiscation - penalty not sustainable. - Appeal allowed in part and part matter on remand. - E/2928, 3418 to 3420/06 - A/90359-90362/17/EB - Dated:- 31-10-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Neerav Mainkar, Advocate for the appellant Shri Ajay Kumar, ADC (AR) for the respondent ORDER Per: Ramesh Nair .....

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egistered with the Central excise. After detail investigation, the department has collected information regarding the manufacture and clearance of excisable goods i.e. trailers. The department issued two show-cause notices dated 16.08.2005 and 02.11.2005 proposing demand of excise duty, imposition of penalties to appellant M/s. Agwan Coach Pvt. Ltd. and others. The Asst. Commissioner confirmed the demand as proposed in both the show-cause notice and imposed penalties under Section 11AC, Rule 25 .....

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submits that the first show-cause notice dated 16.08.2004 for demand of 30,04,175/- was issued for longer period i.e. 2002-03 and 2003-04 on the ground of fraud, wilful mis-statement and suppression of facts with intention to evade duty. He submits that the subsequent show-cause notice dated 02.11.2005 has also invoked the extended period and the same was issued for 2000-01 to 2002-03. Therefore the show-cause notice dated 02.11.2005 is time barred. He further submitted that there is a quantific .....

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Automotive Coaches & Components - 2011 (264) ELT 518 (Tri-Chennai). 3. On the other hand, Shri Ajay Kumar, Ld. ADC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that the appellants have exceeded the exemption limit of notification 8/2002 and cleared the trailer, semi-trailer without payment of duty. The submission of the ld. Counsel that the goods manufactured by the appellant .....

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n of the appellants that the second show-cause notice is time barred, we find that the case involved in both the show-cause notices was detected by the search and further investigation, there is a clear suppression of fact on the part of the appellants. Therefore, even though show-cause notice was issued subsequently, but the five year period was available to the revenue. The show-cause notice for a period where there is a suppression of fact can be issued within five years therefore the show-ca .....

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