2015 (12) TMI 1392

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..... sputed that similar show cause notices issued by jurisdictional Additional Commissioner, Bangalore, Ahmedabad and Mysore have been dropped by the concerned Additional Commissioners. We are also convinced with the contention that the elements required for invocation of extended period under proviso to section 11A(1) are absent in this case. Prima facie, the show case notice dated 31.10.2012 for dem .....

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..... I/O boards, CPU PCB having executive and application software, power supply PCB to supply to all boards including CPU, Vital output PCB to send the output signal to drive the field gears, Vital input PCB to receive the field status input for processing, non-vital input/output PCB to interface with panel and their microlok, Video display unit desktop PC to display visually station layout to oper .....

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..... mmissioner, the appellant have filed the appeal alongwith stay application. 2. Heard both sides in respect of stay application. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that no excisable goods emerged at site, that appellant prepared station specific designs of signaling systems and after approval of design by the Railways procured the various duty paid com .....

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..... tional Additional Commissioner, Bangalore, Ahmedabad and Mysore on identical grounds have been dropped, fraud, wilful misstatement and suppression of facts with intention to evade payment duty cannot be alleged that, therefore the demand raised by the show cause notices for the period October, 2007 to December, 2008 is barred by limitation, that the appellant have a strong prima facie case in thei .....

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..... r show cause notices issued by jurisdictional Additional Commissioner, Bangalore, Ahmedabad and Mysore have been dropped by the concerned Additional Commissioners. We are also convinced with the contention that the elements required for invocation of extended period under proviso to section 11A(1) are absent in this case. Prima facie, the show case notice dated 31.10.2012 for demand of duty issued .....

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