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TMI Blog2012 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents :Mr. Manish Kumar, Advocate. Heard learned counsel for the parties. The appellant is aggrieved against the order dated 17.03.2010 passed in Excise Appeal No. 216 of 2006 by the Custom, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata whereby the appeal of the assessee M/s. Tinplate Company of India Ltd. was allowed against the demand of Rs. 67,42,153/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ickled & Oiled HR Coils to the consignment agent of M/s. TISCO and the credit was reversed at the prices which was lower than the price on which the credit was availed. The contention of the assessee was that the reject was since sold at lower price, therefore, they were not liable to pay the duty at par with the cenvat benefit which they have availed. That contention was rejected on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence, duty is payable on the rate of inputs as purchased. It is submitted that this legal position was known to the representative of the assessee. The Tribunal was of the view that the assessee submitted the returns in time and this fact is clearly admitted by the Revenue not before the lower authority but before this Court also by submitting the copy of the statement submitted by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling statutory monthly returns showing clearance of the impugned goods, therefore, there is merit in the contention of the appellants that the allegation of suppression of facts with intent to evade payment of duty is not sustainable and the demand beyond the normal period of limitation is time barred and, therefore, rightly set aside the demand. We do not find any merit in this Tax Appeal which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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