TMI Blog2020 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944 - as the appellant have categorically declared to the department regarding packing material being supplied Free of Cost by their customer and the cost thereof was not being include, there are no instance of suppression of facts. The entire demand being beyond one year from the date of Show Cause Notice, hence stands time barred - appeal allowed on time bar. - Excise Appeal No.1034 of 2009 - A/10003/2020 - Dated:- 6-1-2020 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Devan Parikh, Senior Advocate with Shri Nirav Shah for the Appellant Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the revenue reiterates the finding of the impugned order. He placed reliance on the following Circular/Judgment:- Circular NO. 619/10/2002-CX dated 19.02.2002 A/11550/18 dated 27.07.2018- Kairan Can Company Ltd Vs. CCE, Vadodara-I 2017 (354) ELT 272 (Tri-Mum)- Tetra Pak India P Ltd Vs. CCE, Pune 2016 (334) ELT 580 (SC)- Tata Chemicals Ltd Vs. CCE 2015 (263) ELT 550 (Tri-Delhi)- Rai Agro Industries Ltd Vs. CCE, Ludhiana 2011 (270) ELT 637 (SC)- Royal Enfield Vs. CCE, Chennai 2005 (184) ELT 203 (Tri-Delhi)- Triveni Glass Ltd Vs. CCe, Guntur 2000 (115) ELT 32(SC)- Siddhartha Tubes Ltd Vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value. With this information given by the appellant to the revenue, if at all revenue had any objection about the valuation, On this basis the Show Cause Notice could have been issued well within the time. The Adjudicating Authority rejected this submission of the appellant on the ground that this declaration was filed in the year 2001 whereas the period involved in the present case is 2003 to 2007. We are not satisfied with this finding of the Adjudicating Authority for the reason that once a fact was revealed by the appellant to the revenue thereafter, it cannot be said that there is suppression of fact on the part of the appellant. Moreover, considering the similar facts in their own case passed by Order No. A/12297-12326/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment to make out a case if they desire and issue the Show Cause Notice well within the stipulated time period of one year but despite all the details available with the department the Show Cause Notice was not issued in the normal period. In this fact the demand for the period before one year of the date of Show Cause Notice is time barred and we set aside the demand for extended period. 15. As per our discussion and finding given herein above on merit the demand is sustainable and no Limitation demand for the extended period is set aside. Appeal Nos. E/642/2008, E/795/2011, E/10112/2014 are partly allowed and all other appeals are dismissed . 6. From the above decision it can be seen that as regard lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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