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TMI Blog2012 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty of Rs. 1,17,452/- and penalty of identical amount, we proceed to decide the appeal as the issue lies in narrow campass. 2. The appellant is an ancillary unit of M/s. HMT (tractor division) engaged in the manufacture of various components and tractor on job work basis. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he raw material to the appellant. On job work challans during the period 9-7-2004 to 31-3-2005 and the appellant continued to avail the benefit of the said notification and kept clearing their goods to M/s. HMT without payment of duty. 4. Subsequently proceedings were initiated against the appellant by way of issuance of a show cause notice dated 24-9-2009 raising demand of duty for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration filed by HMT with their Jurisdictional Central Excise Authorities continued to remain and was not withdrawn. In such a scenario, no suppression or misstatement of facts with intent to evade duty can be attributed to the appellant so as to invoke the longer limitation period. 6. We find that there are number of ancillary units of M/s. HMT in or around that area. With the tractors b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed declaration with their Jurisdictional Central Excise Authorities and kept on clearing the raw material under job work challan, is sufficient for the job worker to entertain a reasonable belief that the goods being manufactured on job work basis are being used by the principal in the manufacture of dutiable products. Failure on the part of M/s. HMT cannot be taken as a ground to reflect on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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