TMI Blog2023 (10) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant recorded the submission and given the finding that In the present case the demand for the period 15.04.2004 to February 2008 was raised by the Show cause notice dated 06.04.2009 hence the entire demand is prior to normal period of one year, therefore the same is hit by the limitation. Accordingly we hold that the demand raised in the SCN and confirmed by the Adjudicating Authority is not sustainable being time barred. From the above observation of the Tribunal, it can be seen that on the identical issue in the appellant s own case for the previous period, this Tribunal has taken a view that there is no malafide intention on the part of the appellant and demand for the extended period was set aside. Since the issue being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o December 2009 by availing the Exemption Notification No. 6/2022-CE dated 01.03.2022 which was superseded vide Notification No. 6/2006-CE dated 01.03.2007 whereas the appellants machinery, namely, relaxed drum was not covered under the Notification, therefore, the appellant have wrongly availed the Exemption Notification. Accordingly, the demand was raised and the same was confirmed vide Order-in-Original dated 31.01.2011. Being aggrieved by the said order-in-original appellant filed appeal before the Commissioner (Appeals) which was rejected by the learned Commissioner (Appeals) vide Order-in-Appeal dated 05.12.2012. Thereafter, the appellant challenging the Commissioner (Appeals) order filed the appeal before the CESTAT which was registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d since in the first show cause notice it was held that there is no suppression of fact in the show cause notice, no malafide can be attributed to the appellant. 3. Shri P. Ganesan, Learned (Superintendent) authorized representative reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the limited issue to be decided in the present appeal is that whether the appellant was rightly imposed equal penalty under Rule 25 of Central Excise Rules, 2002. We find that it was a recurring issue and for the previous period also in the appelant s own case this Tribunal vide decision reported at 2022 (6) TMI 706 CESTAT (AMD) vide order dated 07.06.2022, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the issue on merit is settled as the same has been decided in the case of CCE, Surat vs. Bhagyarekha Engineers P Ltd. (supra) against the assessee and the same was upheld by the Hon ble Supreme Court . Now the only issue remains to be decided is whether the demand raised by the Revenue is barred by limitation. In this regard, we find that the appellant have heavily relied upon the physical verification report for registration vide F.no. RI Registration/AEW/07-08/Surat dated 30.08.2007 given by Superintendent Range-I Division-3, Surat-I to the Assistant Commissioner. The said verification report is scanned below:- The copy of above report was obtained by the appellant under RTI with s letter no. XIX/01/2011 dated 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no doubt in our mind to hold that there is no suppression of fact with intent to evade payment of duty on the part of the appellant. In the present case the demand for the period 15.04.2004 to February 2008 was raised by the Show cause notice dated 06.04.2009 hence the entire demand is prior to normal period of one year, therefore the same is hit by the limitation. Accordingly we hold that the demand raised in the SCN and confirmed by the Adjudicating Authority is not sustainable being time barred. 4.4 As regard the reliance placed by the Learned AR on the judgments , on going through such judgments we find that on the face of the verification carried out by the Superintendent, the facts of those cases are different from the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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