9911796707
TMI Blog2025 (3) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015, a Show Cause Notice was issued stating that in respect of these two Bills of Entry, the exemption under SAD is not applicable. It was stated that the Notification No. 20/2006-CUS dated 1.3.2006 extending the SAD exemption is no more available from 8.4.2011. The Show Cause Notice proposed to demand Rs.2,83,145/- as Customs Duty, which was payable as SAD at the time of imports, along with interest and penalty. 3. After due process, the adjudicating authority confirmed the demand and held that the appellant is liable to pay Rs.2,83,145/- along with interest and also he imposed a penalty of equivalent amount. Being aggrieved, the appellants filed their appeal before the Commissioner (Appeals) on 22.04.2016. 4. The Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period provisions. 6. Therefore, the main pleading of the appellant is on the ground that there was no suppression on their part and accordingly, the SAD amount could not have been demanded after more than 4 years from the date of clearance of the goods after the appellant has clearly indicated in the Bill of Entry that they are claiming the exemption under Notification No. 20/2006. On a specific query from the Bench as to whether this pleading was taken up before the Commissioner (Appeals), the Learned Advocate takes us through to Para 4 (A) of the Appeal filed by them before Commissioner (Appeals) wherein they have taken the stand that Show Cause Notice is barred by limitation. 7. He also takes us through to Para 5 about the all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if the appellant does not come for the Hearing. The appellant has demonstrated before us that in the CA-1 filed on 22.04.2016, in the Grounds of Appeal and in the Statement of Facts, they have clearly taken stand about the Show cause being barred by limitation. 11. The Commissioner (Appeals) was bound to consider this and give a finding as to why it is not acceptable to him in case the OIA is decided against the appellant. This has not been done. We find that the Department has issued the Show Cause Notice on the ground that by way of amendment carried out in Finance Act 2011, effective from 8.04.2011, under the 13th Schedule because of which the exemption granted to SAD is no more available to the appellant. On factual basis, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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