TMI Blog2007 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial year should be added in the value of clearances of appellant - RT-12 return showing the clearances made by the appellant were being regularly filed with the dept. and no objection was taken till Nov.’99 – therefore, demand is time barred - E/2265/2003 - A/2035/2007-WZB/AHD - Dated:- 2-8-2007 - Ms. Archana Wadhwa, Member (J) and Shri M.Veeraiyan, Member (T) None, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of said notification, filed RT- 12 return regularly. 3. The appellant was issued a show cause notice on 22.11.99, proposing denial benefit of notification during the period 29.11.94 to 31.3.95 on the ground that the clearances of the previous owner M/s. Gupta Synthetics Limited are to be added in the clearances made by the appellant in the said financial year. Inasmuch as the same exceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearance made by M/s. Gupta Synthetics Ltd. during the relevant period. The Appellant has not produced any other documents evidence to prove that they had brought to the knowledge of the Department regarding value of clearance made by M/s. Gupta Synthetics Ltd. during the relevant period for availing of the benefit under the aforesaid notification. Therefore, in my view, there is suppression o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not aware of the factual position and there is any suppression on the part of the appellant. The RT-12 return showing the clearances made by the appellant were being regularly filed with the department and no objection was taken till Nov.'99. As such, we are of the view that the demand is hit by bar of limitation. The same is, accordingly, set aside on this short ground itself and appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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