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2019 (9) TMI 277

..... the list as specified under no. 3 of N/N. 06/2006-C.E. dated 01.03.2006) - HELD THAT:- The issue on merit is settled as the same has been decided in the case of COMMISSIONER OF CENTRAL EXCISE & ST., SURAT AND OTHERS VERSUS M/S. BHAGYAREKHA ENGINEERS PVT. LIMITED AND OTHERS [2014 (8) TMI 778 - CESTAT AHMEDABAD] against the assessee and the same was upheld by the Hon’ble Supreme Court. Time Limitation - HELD THAT:- The appellant have heavily relied upon the physical verification report for registration vide F.no. RI Registration/AEW/07-08/Surat dated 30.08.2007 given by Superintendent Range-I Division-3, Surat-I to the Assistant Commissioner - The copy of the report was obtained by the appellant under RTI with a letter no. XIX/01/20 .....

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..... fit of Notification no. 06/2002-CE dated 01.03.2002(as amended) and under notification no. 06/2006-CE dated 01/03/2006(as amended) vide notification no. 06/2007-CE dated 01/03/2007, it was noticed by the department that the Relax Drums/Conveyer Drying Machine (refer Sno. 5 of the list specified as specified under Sr. No. 193 of Notification no. 06/2002-C.E. dated 01.03.2002 and Sno. 5 of the list as specified under no. 3 of notification no. 06/2006-C.E. dated 01.03.2006) gives the description of machines as : (i) Drying Range (ii) Float Dryer (iii) Loop Dryer (iv) Drum Dryer (v) Jet Dryer (vi) Rapid Dryer It was further observed that the machine manufactured by the appellant namely Relax Drum Washer Machine is not covered under the notifica .....

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..... 09 i.e. for normal period of one year. Therefore, the entire demand is time barred. He further submits that the issue was not free from doubt that on the same issue there were cases made out against various parties. The similar issue came before this Tribunal in the case of Accurate Transheat Pvt. Ltd. vs CCE, Surat (supra) wherein this Tribunal vide order no. A/11173-11174/2018 dated 09.02.2018 allowed the appeal on limitations. 3. Shri S.K. Shukla, Ld. Supdt.(AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments: 1. CCE, Surat v/s Bhagyarekha Engineers P Ltd. 2014 (309) ELT 108 (Tri- Ahm.) 2. Shridhar Engineering v/s Commr. 2017 (347) ELT A67 (SC) 3. Shridhar En .....

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