9911796707
TMI Blog2010 (6) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on the appellant company as well as their general manager. The Tribunal while rejecting the appeal rejected the same on the ground of limitation without going into merits. 2. On an appeal filed by the Revenue before the Hon ble Gujarat High Court, Hon ble High Court remanded the matter to this Tribunal with the following observations : 6. A perusal of the impugned order of the Tribunal shows that in paragraphs 1 and 2 thereof, the Tribunal has recorded the facts of the case. In paragraph 3, the Tribunal has recorded the presence of the learned SDR and the fact that there is no appearance on behalf of the respondents. The Tribunal has thereafter recorded the submissions of the learned SDR on the merits of the case. In paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter was listed afresh and heard. 4. The learned SDR on behalf of the Revenue submitted that the respondents were fully aware that they had manufactured dyed yarn during the period prior to 17-4-97, the date on which the unit was converted to a non-composite mill by removing the texturised machines and thereby becoming a dyeing unit. As per Notification No. 19/97-C.E., dated 11-4-97, a concessional rate of duty was fixed in respect of dyed filament yarn manufactured in a factory which does not have the facilities for producing single or draw twisting or texturised yarn. Appellant had manufactured dyed yarn prior to 11-4-97 when the unit was a composite mill and therefore yarn manufactured during the relevant period was not eligible for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the department which showed that appellants had cleared goods at a concessional rate of duty and in view of the fact that registration certificate had been amended, department cannot be said to be unaware of the fact of clearance of stock manufactured prior to 17-4-97. Further even after the visit of the officers on 8-5-97 for preventive checks, the show cause notice could have definitely been issued within one year or six months as the case may be since the case is based on statutory records and goods have been cleared under proper documents only goods manufactured have been accounted properly, exemption has been claimed in the documents. The purpose of filing the monthly returns, requirement of maintenance of daily stock account, decla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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