TMI Blog2018 (6) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... on cannot be denied. Extended period of limitation - Held that:- As there was a dispute during the impugned period for availability of benefit of SSI exemption Notification to the appellant, in these circumstances, extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant. - Appeal No. E/45/2009-EX [ DB ] - Final Order No. 62477/2018 - Dated:- 19-6-2018 - Hon ble Mr. Ashok Jindal, Member (Judicial) And Hon ble Mr. Devender Singh, Member (Technical) For the Appellant : Sh. Ravi Chopra, Advocate For the Respondent : Sh. A.K. Saini, A.R. ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order, wherein the duty has been demanded from the appellant by den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and after the said period, the decision of M/s Kohinoor Elastic Pvt Ltd (supra), was delivered by the Hon ble Apex Court on 04.08.2005 and the show cause notice has been issued by invoking extended period of limitation, therefore, the extended period of limitation is not invokable in the facts and circumstances of the case. Therefore, the impugned order is to be set aside. 4. On the other hand, Ld. A.R. for the Revenue reiterated the findings in the impugned order. 5. Heard the parties and perused the records. 6. On careful consideration on the submissions made by both the sides and facts of the case that during the impugned period, the appellant availed the benefit of Circular 71/71/94-CX dt. 27.10.1994. As per the para 7 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use, the benefit of notification no. 1/93 cannot be denied. If the assessee is manufacturing the goods bearing the name of the brand of the customer and the said goods has been used by the customer further manufacturing and cleared the goods on payment of duty, in that circumstance, the benefit of SSI exemption notification cannot be denied. Thereafter, the Hon ble Apex Court in the case of M/s Kohinoor Elastic Pvt Ltd (supra), hold that in such a situation, the benefit of SSI exemption is not available to the assessee. As there was a dispute during the impugned period for availability of benefit of SSI exemption Notification to the appellant, in these circumstances, extended period of limitation is not invokable. Admittedly, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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