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TMI Blog2019 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... al, C.A. Present For the Respondent: Shri S.K. Shukla, Supdt. (AR) ORDER RAMESH NAIR The brief facts of the case are that the appellants were engaged in the manufacture of fabric washing machine in name and description "Relax Drum Washer Machine" falling under chapter 84 of Central Excise Tariff Act, 1984 and the same was cleared by them (i) under exemption during the period 15/04/2004- 12/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dryer It was further observed that the machine manufactured by the appellant namely "Relax Drum Washer Machine" is not covered under the notification. Therefore, they were not entitled for the exemption notification. Consequently, the demand of duty by denying the said exemption notification was raised. The adjudicating authority confirmed the demand. Therefore, the present appeal. 3. Shri Ani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was also mentioned that Central Excise duty was imposed on the said product vide notification no. 06/2007 dated 01.03.2007. With this detailed verification, it is clear that entire detail regarding the production claiming the exemption notification was well within the knowledge of the department right from the August, 2007, when registration certificate was issued. The Show Cause notice for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hridhar Engineering v/s Commr. 2017 (354) ELT A199 (SC) 4. CCE, Chandigarh-I vs. Mahaan Dairies 2004 (166) ELT 23 (SC) 5. Union of India V/s Rajasthan Spinning & Weaving Mills 2009 (238) ELT 3 (SC) 4. We have carefully considered the submission made by both the sides and perused the records. We find that the issue on merit is settled as the same has been decided in the case of CCE, Surat Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available at the time of adjudication. Since, only on this letter, by verification report, the Superintendent has mentioned about availing the exemption notification no. 06/07-CE dated 01.03.2007, the appellant's submission is that there is no suppression of fact. Hence, the extended period of will not apply. We are of view that since this vital letter dated 30.08.2007 was not dealt with by the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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