9911796707
TMI Blog2008 (7) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s. Gujarat Drillwell Pvt. Ltd., another small scale unit has merged with their unit and merger has taken place from 30-3-93 on approval of the order of Hon'ble High Court received by them on 14-12-93 as required under the law. Even though the merger was effective from 30-3-93, unless it is approved by the Hon ble High Court, there cannot be any finality and therefore according to the appellant, they submitted intimation on 17-1-94 with a copy of judgment of Hon ble High Court to the department. 2.2 A show cause notice was issued on 14-6-96 proposing to deny the benefit of concessional rate of duty availed by M/s. Gujarat Drillwell Pvt. Ltd. as a SSI unit from 1-4-93 invoking extended period. In the first round of litigation, the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and on 12-12-93, the order was received by them. On 17-1-94, they had applied to the Supdt. of Central Excise for change in registration certificate. Along with application for change in registration certificate, they had filed all the papers relating to the scheme of amalgamation. While the liability is not denied w.e.f. 1-4-93, in view of the fact that amalgamation was proposed w.e.f. 30-3-93, the demand is contested on the ground of limitation. The learned SDR reiterates the reasoning given by Commissioner (Appeals) for confirming the demand and imposing penalty. 4. In this case, it is noticed that the order of the Hon ble Gujarat High Court approving the amalgamation was issued to the appellant on 30-12-93 and they applied for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have arisen on 17-1-94 and knowledge of the department can be said to be on 17-1-94. Even otherwise, judgment of Hon ble High Court was issued to the party only on 30-12-93 and therefore the department had one full year to issue show cause notice and in this case, it was simple calculation of differential duty and no investigation, was required. We are unable to accept the reasoning advanced by the Commissioner that the assessee was required to submit revised modvat declaration, classification list etc. and therefore suppression can be invoked. It is also seen that they had filed classification list on 27-1-94 wherein they had indicated that they are manufacturing interchangeable tools for hand tools with brand name Drillwell . They also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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