TMI Blog2023 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... out the said manufacture and the clearance thereof. The clearances have not been shown by the assessee in the monthly ER-1 returns. The adjudicating authority below has recorded the findings about invoking the extended the period in para 6.4 of the order under challenge with the specific mention that the product in question was not declared by the appellant in his statutory returns. It is noted that the Learned counsel's arguments are that there is no evidence produced by the Department highlighting the alleged suppression of facts. In this context, it may be pertinent to point out that with the introduction of Self Removal Procedure, the Central Excise administration moved to a trust based tax administration for collection of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is engaged in manufacturing of products like Single Super Phosphate, NPK Mixture of Fertilizers, Zinc Sulphate and Magnesium Sulphate. They were availing the benefit of Notification No. 12/2012-CE dated 17.03.2012 which amended the earlier Notification No. 01/2011-CE dated 01.03.2011. During the audit of the records of the appellant, department noticed that for a period from 2011-2012 to 2014-2015, the appellant had been manufacturing and clearing Magnesium Sulphate, however, without payment of central excise duty despite that the said product was falling under Chapter heading No. 28332100, neither any duty was paid nor the clearance was declared with the department. Accordingly, vide the aforementioned show cause notice, the cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation, the findings under challenge confirming the liability proposed under the said show cause notice are liable to be set aside. Appeal is accordingly prayed to be allowed. 4. While rebutting these submissions, learned DR has mentioned that the appellant, no doubt, was manufacturing chemicals to be used as fertilizer, however, Magnesium Sulphate was not found to be such product. Above all, it was found that the appellant was clearing the said compound without paying the duty and without declaring the said clearances to the department. Those clearances were also not found shown in their monthly ER-1 returns. Accordingly, there is no infirmity in the findings arrived at by the adjudicating authority below while upholding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in his statutory returns. 5.2 In addition, we note that the Learned counsel's arguments are that there is no evidence produced by the Department highlighting the alleged suppression of facts. In this context, it may be pertinent to point out that with the introduction of Self Removal Procedure, the Central Excise administration moved to a trust based tax administration for collection of the said indirect tax. Self assessment of goods and filing of returns are some of the initiatives wherein the Assessee assesses the goods himself and determines the duty and clears the goods. In this case, we note that the appellant had failed to declare these goods in his returns and had failed to pay the duty. Therefore, the suppression charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls within the four corners of this notification and unambiguously covered by the provisions thereof. It is also to be borne in mind that such exemption notifications are to be given strict interpretation and, therefore, unless the assessee is able to make out a clear case in its favour, it is not entitled to claim the benefit thereof. Otherwise, if there is a doubt or two interpretations are possible, one which favours the Department is to be resorted to while construing an exemption notification. 7. In view thereof, the show cause notice is held to have rightly invoked the extended period of limitation. We do not find any infirmity in the findings in the order under challenge, same is accordingly upheld. Consequent thereto, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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