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Commissioner of Central Excise, Mumbai Versus Ramesh Kumar Hamerlal Jain

2018 (2) TMI 783 - CESTAT MUMBAI

N/N. 149/86 dated 01.03.1986 and 98/88 dated 01.03.88 - extended period of limitation - validity of SCN - Held that: - As the activity of the respondent was in the knowledge of the Revenue, nobody has stopped the Revenue to issue SCN within time - As .....

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arred by limitation - appeal dismissed - decided against Revenue. - E/1024/2008-SM[BR](E/CO/153/2008.) - A/91758/2017 - Dated:- 9-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S.V. Nair, Supdt (AR), for appellant Shri Vinay Sejpal, Advocate, for .....

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Brief facts of the case is that the respondent imported brass dross which has been used for manufacturing of brass ingots. Respondent was neither registered nor filed declaration before the authority for claiming exemption under Notifications No.149/ .....

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this Tribunal and the same was remanded to the learned adjudicating authority for fresh adjudication after affording reasonable opportunity to the respondent. In the remand proceeding, the learned adjudicating authority considered the submissions mad .....

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149/86 dated 01.03.1986 and 98/88 dated 01.03.88 shows that the respondent has suppressed the fact from the department. In the circumstance, extended period is rightly invocable therefore, the impugned order is to be set aside. He takes support of t .....

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n the case of Jaishri Engineering Co. Pvt. Ltd. v. CCE 1989 (40) ELT 214 (SC) to say that there is deliberate suppression for non filing of declaration. He further submits that the respondent did not comply with the condition of the Notification No.1 .....

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uisite declaration under Notification 149/86 hence it appears that the declaration was in the knowledge of Revenue. Therefore the show-cause notice issued on 14.10.1988 for the period 01.03.1986 to 31.03.1988 is barred by limitation as the activity o .....

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