TMI Blog2018 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... fraudulent intention in depriving the Government revenue - in this case the SCN should have been issued within the normal period of the date of knowledge regarding debonding of the unit by the appellant. Since, SCN was issued beyond the period of one year, the same is barred by limitation of time. Appeal allowed - decided in favor of appellant. - Appeal No. E/1891/2011-EX[SM] - FINAL ORDER No. 51032/2018 - Dated:- 20-3-2018 - Hon ble Mr. S.K. Mohanty, Member (Judicial) Shri O.P. Agarwal, DR for the appellant Shri U. Sengraj, Advocate for the respondent ORDER Per S. K. Mohanty 1. Brief facts of the case are that during the disputed period, the appellant was a 100% EOU and engaged in the manufacture of wooden furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has preferred this appeal before the Tribunal. 2. The Ld. Consultant appearing for appellant submitted that on the basis of letter dated 26/12/2007, the Department has requested the licensing authority for granting of final debonding permission. He further submitted that since the department has verified the records maintained by the appellant and upon satisfaction regarding the factual aspect, has recommended the competent authority for grant of permission for debonding, the allegation of suppression, fraud etc. cannot be leveled, justifying invocation of the extended period of limitation for issuance of the SCN. Thus, he submitted that since the process of debonding of the factory was known to the department on 26/12/2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odhpur neither imported any Capital goods nor raw material under the 100% EOU Scheme. Further, it is certified that the goods procured without payment of duty under CT-3 Certificate from local market have been used and consumed in the manufacture of goods which have been exported by the unit and unutilized stock of duty free goods which have been exported by the unit and unutilized stock of duty free goods on which Cenvat duty deposited by the unit. The Cost recovery charges and MOT charges have also been deposited. It is certified that there is no dues pending against the unit. Therefore, final de-bonding permission may be granted to the unit. 6. On perusal of the above letter of the Jurisdictional Central Excise Authorities, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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