TMI Blog2018 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law and the notification in question exempting the Basic Excise Duty as also the other two types of Additional Duties of Excise, the appellants could have inferred that all the types of Additional Duties of Excise are exempted in respect of the tea waste cleared by them. In absence of any evidence to reflect upon the appellant's malafide and appreciating the fact that the issue involved is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the said tea to 100% EOUs was exempted from Basic Excise Duty, the appellants were not paying any duty on the said goods. During the course of manufacture of the said tea, tea waste arises, which was also being cleared by the appellants without payment of any duty by claiming the exemption in terms of Notification No.22/2003-CE, dated 31.032003. 3. The Revenue entertained a view that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority as also by the appellate authority, who confirmed the demand along with confirmation of interest and imposition of penalties. Hence, the present appeals. 4. Though, the learned advocate appearing for the appellants has contested the demand on merits but we are of the view that the appeals can be disposed of on the point of limitation. Admittedly, the demands stand raised by invoking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the show-cause notice and no such allegations specifically stand made by Revenue. Admittedly, the issue involved is a complex nature of interpretation of law and the notification in question exempting the Basic Excise Duty as also the other two types of Additional Duties of Excise, the appellants could have inferred that all the types of Additional Duties of Excise are exempted in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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