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TMI Blog2019 (11) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... cate Shri Vineet Kumar Singh appearing on behalf of the Appellant and learned AR, Shri Pawan Kumar Singh appearing on behalf of the Revenue, we find that the appellant is exporter of writing paper, which is being manufactured by them. In terms of Notification No.31/2012-ST dated 20 June, 2012, they used the services of GTA for movement of the goods for the export purposes. Inasmuch as the export in their case was being undertaken from Land Custom Station and not from the port or air port, the Revenue proposed to deny the benefit of the said Notification on the ground that the same exempts only movement of the goods for export purposes from port or air port and not from land customs. The exports from land custom stations were introduced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irport, as the case may be, from where the goods are exported. The exporter shall have to produce the consignment note, by whatever name called, issued in his name. The amendment in the said Notification was carried out by Notification No.04/2015-ST dated 01 March, 2015 in following manner:- 1. In the said notification, in the Table, against Sl. No. 1, in column (2), for the words "port or airport", at both the places where they occur, the words "port, airport or land customs station" shall be substituted. 2. This notification shall come into force on the 1st day of April, 2015. 5. As is seen from above, the original Notification granted exemption to the GTA services availed for transportation of the goods for export purpose up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure to be followed by the assessee, which is in the nature of filing of consignment note and EXP1 returns etc. The appellant had followed the said procedure and Revenue was aware of the fact that the exports have taken place from the land customs station. In such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation. The demand having been raised and confirmed by invoking the longer period has to be held as barred by limitation. However, a part of the demand falls within the limitation period, which shall be re-quantified by Original Adjudicating Authority. 8. As we have held absence of any mala fide on the part of the assessee, the penalty imposition upon them is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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