TMI Blog2019 (12) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation - HELD THAT:- In the case of COMMISSIONER OF C. EX., SURAT-I VERSUS NEMINATH FABRICS PVT. LTD. [ 2010 (4) TMI 631 - GUJARAT HIGH COURT] , the suppression was admitted by the assessee and the said suppression came in the knowledge of the department at the time investigation, in that circumstances, the Hon ble High Court held that mere knowledge cannot absolve the assessee not to invoke e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods. 2. The facts of the case are that the appellant is an exporter and exported a consignment of cobalt bearing tools. The said consignment was rejected by the foreign buyer and goods came back to their factory premises, the duty payable on the said export goods was ₹ 8,21,837/- but after receiving back the said goods in their factory, the appellant intimated to the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that all the facts of export and rejection of the export goods was in the knowledge of the department, moreover, the clearance of the said goods as scrap was also in the knowledge of the department. In that circumstances, extended period of limitation cannot be invoked. He further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period of limitation as held by the Hon ble High Court of Gujarat in the case of Neminath Fabrics Pvt Ltd. reported in 2010 (256) E.L.T. 369 (Guj.). 5. Heard the parties, considered submission. 6. On consideration of submissions made by both the sides, I find that in the case of Neminath Fabrics Pvt Ltd.(Supra), the suppression was admitted by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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