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M/s Capital Meters Ltd., Shri Pawan Kumar Bansal, M/s Capital Power Systems Ltd., Shri Mahesh Kumar Gupta Versus Commissioner of Central Excise, Noida

2017 (11) TMI 991 - CESTAT ALLAHABAD

Extended period of limitation - it is the contention of the appellant that the entire facts were in the knowledge of the Department and the declarations made on the invoices clearly showed the number of packages being supplied by them free of cost, hence longer period of limitation was not justified - Held that: - Admittedly, the letter stands received by the Revenue as also the fact that the invoices carried a declaration to the fact of free supply of goods does not stand doubted by the Revenue .....

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eared the same to their sister unit without reversal of the credit - Held that: - In view of the fact that the appellants have subsequently debited their Cenvat account in respect of inputs, which were cleared by to their sister unit, as also on account of the fact that the entire situation was Revenue neutral inasmuch as the credit debited by the appellant was available as credit to their sister unit, I find no justification for imposition of penalty upon them. - Appeal allowed in part. - .....

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ing to Electricity Board. 2. In terms of the agreement entered into by the appellant with their customers i.e., Electricity Board, they are required to supply five extra meters as against the supply of 100 Electric meter, for the purpose of warranty. The appellant addressed one letter dated 16th of September, 2004 to their jurisdicational Assistant Commissioner of Central Excise bringing the above fact to their notice and also seeking their advice. Though the appellants have contended that on ac .....

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ove address of the assessee. 3. Subsequently, certain investigations were made against them and as a result of which proceedings were initiated for demand of duty on the said five duty free supplies made by the appellant during the period from August, 2004 to July, 2007 by way of issuing a show cause notice dated 06.04.2009 and 17.04.2009, demanding duty of ₹ 12,42,349/- and of around ₹ 13.47 lakhs alongwith confirmation of interest and imposition of penalties. The same stands confir .....

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are true and correct and the amount indicated is provisional as the meters supplied free of cost towards warranty obligation will be received back in the shape of scrap or unused or defective meters and to be sold thereafter paying applicable Excise Duty. 5. In view of the above, it is the contention of the appellant that the entire facts were in the knowledge of the Department and the declarations made on the invoices clearly showed the number of packages being supplied by them free of cost. I .....

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is-statement or suppression with intent to evade payment of duty on the part of the appellant. In the absence of the same, the longer period of limitation is not available to the Revenue. As such the demand having been raised behind the normal payment of limitation, is fully time barred and is accordingly, is set aside on the said ground itself. 7. Another issue involved in the present appeal, is that the appellant, after availing the Cenvat Credit in respect of inputs/raw materials, cleared the .....

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ts, which were cleared by to their sister unit, as also on account of the fact that the entire situation was Revenue neutral inasmuch as the credit debited by the appellant was available as credit to their sister unit, I find no justification for imposition of penalty upon them. The same is accordingly, set aside. 8. Further, it is seen that the duty of around of ₹ 1.35 lakhs approximately stands confirmed against the appellant in respect of the short stock detected by the officers at the .....

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