9911796707
TMI Blog2012 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that appellants are engaged in the manufacture of paints and thinners and clearing the same on payment of appropriate duty. Certain quantities of paints were cleared during the period November 1997 to January 2000 by availing the benefit of exemption Notification No. 64/95-CE dt. 16.3.1995 which provides exemption from payment of Central Excise duty to all goods other than Cigarettes, if supplied as stores for consumption on board a vessel of Indian Navy. A show cause notice was issued on 11.7.2002 by invoking extended period of limitation on the ground that the suppression of fact with intent to evade payment of duty in respect of the paint cleared during the period November 1997 to January 2000, on the ground that goods were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union Of India reported in 1997 (89) ELT 435 (S.C.). The Revenue also relied upon in the case of Commissioner of C.Ex. Jaipur Vs. Dugar Tetenal India Ltd. reported in 2008 (224) ELT 180 (S.C.) to submit that when the assessee made willful misstatement of facts with intent to evade payment of duty the extended period can be included. 7. If the present case, the condition of the notification does not require to produce the certificate from Indian Navy. In spite of this, the appellant produced the same just to misrepresent to the revenue for wrongly claiming the benefit of notification. It is also submitted that the goods were supplied to the manufacturer of ship. Hence, the certificate is also wrong to the extent that the same ware required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of each clearances. 9. There is no evidence on record to show that the certificate is procured by the applicant from the Indian Navy by wrong representation or mis-representation as no investigation was conducted by the Revenue from the authority who issued the certificates to the appellant. The demand can be made by invoking the extended period of limitation as provided under Section 11A of the Central Excise Act in case, the assessee suppressed the material fact or mis-represent with intent to evaded payment of duty. In the present case, as the appellant cleared the goods under the statutory invoices by claiming the benefit of exemption notification and also produced the certificate from the Indian Navy that the goods in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
