9911796707
TMI Blog2011 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No 6/2002, Serial No. 237. Accordingly, they filed ER-1 returns for the said months. 2. It is seen that during the scrutiny of ER-1 for the month of Jan 2004, the Revenue entertained a view that claim of exemption in respect of the said goods in terms of serial No. 237 of Notification No 06/2002 was not proper, inasmuch as the said goods did not meet the description appearing against the said serial No. The proper serial no. for claim of the exemption was serial no. 196A, which was only requiring production of certificate from the concerned authorities specified therein. As the said certificate was not produced, the appellants were held liable to duty. 3. Accordingly, proceedings were initiated against them by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ER-1 of Jan 2004 that the Revenue entertained a view of non availment of exemption notification. As such, he submits that no suppression can be attributed to the appellants so as to invoke the longer period of limitation. 6. After hearing the learned DR appearing for the Revenue, who adopted the reasoning of the lower authorities for invocation of extended period, we find that vide earlier order passed in respect of the same appellant [Unit No. 2], Commissioner (Appeals) has observed as under :- As regards the appellant s contention regarding time bar demand for the period May 2002 to June 2002, I find that the adjudicating authority ahs confirmed the demand by invoking extended period by holding that as the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer in not taking out a licence and in not paying duty does not attract the extended period of limitation unless there is positive evidence to show that the manufacturer knew that the goods were liable to duty and he was required to take out a licence. The ingredients of fraud, collusion, wilful mis-statement, suppression of facts or contravention of any provision of the Act or Rules with intend to evade payment of duty, as laid down in proviso to Section 11A (1) of the Act postulate a positive act and therefore mere failure to pay duty and/ or take out a licence which is not due to fraud, collusion, wilful mis-statement, suppression of facts or contravention of any provisions of the Act or rule is not sufficient to attract the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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