9911796707
TMI Blog2012 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed under section 11A of Central Excise Act, 1944 as it stood at the material time - Held that: period involved in this case is from December 1989 to September 1990 and the Show Cause Notice cum demand notice was issued on 30.9.92 which is beyond the period of six months prescribed under section 11A of Central Excise Act, 1944 which stood at the material time - Appeal is allowed - Ex.Ap.698/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that they were purchasing the polythene quoted paper or paper board from the market and therefore they are not eligible for the benefit of Notification. Lower adjudicating authority accordingly confirmed the demand which was challenged by the appellant and Ld.Commissioner(Appeals) upheld the lower adjudicating authority s order. Aggrieved by the same the appellant are in appeal. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant also submitted that they have been filing classification list regularly. 5. The contention of the department is that the appellant at no stage disclosed that they are procuring the polythene quoted paper item from the market. Therefore extended period is rightly invoked in this case and the ld.A.R. appearing for the department also reiterated the findings of the ld.Commissioner(Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them that they have suppressed material fact from the depart does not hold good and the extended period is not invocable in this case. Therefore the demand is hit by limitation of time and the ld.Commissioner(Appeals) s order is liable to be set aside. Since we are deciding the appeal on the aspect of limitation of time we are not going into the merits of the case. The Appeal is allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
