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TMI Blog2011 (5) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... d was not duty paid. Therefore the assessee has no case on merits and therefore that the benefit of concessional rate of duty is not available to the assessees. As regards the plea of limitation, in the absence of disclosure by the assesses of the exact quantity of yarn procured without payment of duty for the manufacture of fabrics, in order to enable the Department to determine as to whether the benefit of concessional rate of duty under the notification was admissible or not, it is agreeable with the authorities below that the extended period of limitation is available to the Department and that the demand is not time-barred. Against assessee. - E/1358/2004 - 593/2011 - Dated:- 11-5-2011 - Hon'ble Ms. Jyoti Balasundaram, Vice Presiden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c and additional duty on specified processed textile fabrics, In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Ac, 1944 (1 of 1994) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Ac5, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2001-Central Excise, dated the 1st March 2001, except as respects things done or omitted to be done before such supersession, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. Chapter or heading No. or sub-heading No. Description Rate of Duty Condition (1) (2) (3) (4) (5) 4 51.10, 51.11, 52.07, 52.08, 52.09, 54.06, 54.07, 54.11, 55.12, 55.13, 55.14, 5801.12, 5801.22, 5801.32, 5802.22, 5802.32, 5802.52 Woven fabrics, subjected to any process 16% 5 5. If made from textile fabrics, whether or not processed, on which the appropriate duty of excise leviable under the First Schedule to the said Central Excise Tariff Act and the Additional Duties of Excise (Goods of Special Importance) Act, read with any notification for the time being in force or the additional duty of custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 24% advalorem without the benefit of the notification. As far the decision of the Tribunal cited by the learned consultant is concerned, the learned SDR submits that it is not relevant to the issue in dispute as the issue before the Tribunal in that case was as to whether for the purposes of Notification No. 48/77-CE dated 1.4.1977, goods exported under bond can be considered as duty paid clearances and the Tribunal held that it is permissible to treat export under bond as duty paid clearance since no duty is required to be paid on such export while in the present case the demand is not on the goods not cleared for export but the end-bits not exported but cleared into the local market. 5. On a careful consideration of the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out of non-duty paid yarn. As such, the Department had no way of knowing that the appellants are clearing the impugned goods availing the exemption which was not admissible to them. Hence, the charge of suppression and consequently the extended time limit for raising demand would very much apply in the present case. Moreover, for the purpose of export production, the appellants were entitled to obtain duty-free yarn, making fabrics duty-free therefrom, and pay of no duty on further processing of such fabrics when the processed fabrics were used for making made-ups for export. The Department has not demanded any duty in respect of such yarn, fabric and processed fabric used in the made-ups for export. However, when some of the processed fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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