9911796707
TMI Blog2013 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of dutiable as also exempted final product, total of which exceed 3 crores thus making the assessee not entitled to the benefit of exempted notification in the subsequent financial year. Inspite of appellants having disclosed the full information in the said declaration, the Revenue has raised the Show cause notice only on 5.4.2006, i.e. beyond the limitation period. - Decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification for the financial years 2003-2004 and 2004-2005 and extended period stands invoked inasmuch as the show cause notice was issued on 5.4.2006. The denial of benefit of notification is on the ground that the value of aggregate clearance of goods for home consumption in the preceding financial year was more than Rs.3 crore and as such the benefit of notification was not available in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appellants having disclosed the full information in the said declaration, the Revenue has raised the Show cause notice only on 5.4.2006, i.e. beyond the limitation period. As such, we are of the view that there was no suppression or mis-statement on the part of the appellant so as to invoke the longer period of limitation. We accordingly, hold that the demand is barred by limitation. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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