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TMI Blog2015 (11) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no suppression of facts with intent to evade payment of duty. We also find that the decision of the Tribunal in the case of Pharmanza (India) (2009 (1) TMI 556 - CESTAT, AHMEDABAD) is squarely applicable in the present case. - demand of duty for the extended period of limitation cannot be sustained and the Adjudicating authority rightly dropped the demand for the extended period of limitation. The demand of duty with interest for the normal period of limitation is upheld. - Adjudicating authority directed to requantify the demand for the normal period of limitation as contended by the Assessee - Appeal disposed of. - Appeal No.E/773/2007-DB; E/Others/10620/2015; E/CO/126/2007 & Appeal No.E/872/2007-DB - Order No. A/11396-11397/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of duty should not be dropped on limitation. 3. After hearing both the sides and on perusal of the records, we find that the Adjudicating authority, had observed on limitation as under:- 30. M/s Rhombus Pharma has submitted that there is no suppression of facts on their part and therefore, the demand is time barred. As far as the question of location of factory in a rural area is concerned, it was known to the Department also. While applying for registration, the location, name of the village/city, taluka, and district were provided to the Department. Moreover, they have filed their ER-1 returns showing the clearances of both branded and un-branded goods. Moreover, if their intention had been to evade duty, they would not have pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be invoked. It is observed that the Assessee s plea that duty paid on branded goods is much more than the duty now being demanded and would revenue neutralize, and the entire demand requires to be verified. 5. In the present case, the learned Advocate submits that in reply to the Show Cause Notice, they demonstrated that they have paid the duty on branded goods much more than the duty demanded. For the purpose of proper appreciation of the case, the relevant portion of the order of the Tribunal in the case of Pharmanza (India) (supra) is reproduced below:- 2. Revenue contended that as the factory was located in rural area, such branded goods were also entitled to exemption. If that be so, their value is required to be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. As such, duty already paid on such branded goods is required to be adjusted against the duty now being demanded from the appellant. It is the appellants contention that the duty paid on the branded goods is much more than the duty now being demanded and would neutralize the entire demand, and is required to be verified. For the said purpose, we remand the matter to the original adjudicating authority. We also find favour with the appellant s plea of limitation, we direct the Commissioner that such re-quantification exercise is to be done only for the period within limitation. 6. The learned Authorised Representative for the Revenue reiterates the findings of the Adjudicating authority on merit. He submits that the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period of limitation cannot be sustained and the Adjudicating authority rightly dropped the demand for the extended period of limitation. The demand of duty with interest for the normal period of limitation is upheld. The learned Advocate contended that they have paid much more duty against the demand, and therefore, the demand of duty for the normal period of limitation would require requantification. Accordingly, we direct the Adjudicating authority to requantify the demand for the normal period of limitation as contended by the Assessee. The appeal filed by the Revenue is rejected. The appeal filed by the Assessee is disposed of in the above terms. The cross objection and the miscellaneous application filed by the Assessee are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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