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TMI Blog2007 (2) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... n furnishings falling under Chapters 44, 70 and 94 of Central Excise Tariff Act and removed them clandestinely without paying Central Excise duty thereon. The alleged goods are said to have been manufactured at the site of the customers by the assessee i.e. M/s. Kaishar Intriers Pvt. Ltd. The ld. DR has raised a point that both the authorities below have not discussed the issue involved in the matter and simply dropped the demand on the point of limitation as the show cause notice was issued beyond a period of six months invoking the provisions under Section 11A(1) of the Central Excise Act and there is no clear finding by the authorities concerned about the bar of limitation. As such, the matter needs to be remanded back for fresh disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the furniture manufactured by them, but there was no deliberate suppression, wilful mis-statement or violation of C. Ex. Rules with intent to evade C. Excise duty which are essential for invoking the provisions of Section 11A(1). Wherever proviso is required to be invoked, these essential ingredients of this proviso are required to be brought in the SCN explicitly. In the case of Pushpam Pharmaceuticals Co. v. Collector of C. Ex., Bombay supra, it was also held by the Hon'ble Supreme Court that mere suppression to disclose the correct information is not a suppression of fact, unless it was deliberate escape from payment of duty. From the above judgments delivered by the Hon'ble SC, it is very clear that where demand i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4. Similarly I have gone through the impugned order passed by the Commissioner (Appeals) where he discussed about the issue on limitation in para 9 which is extracted hereunder: "I have carefully considered the grounds in appeal, rejoinder filed by the Respondent and the position of law on limitation. It is evident from the facts on record that no basis is established to allege any wilful suppression of information from the department with intention to evade payment of duty. The liability to duties on wood work activities conducted at the site on contractual basis was only clarified by the CBEC in the year 1997. Prior to this it can be accepted that there was a general understanding in the trade that the said activity did not attrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue is less than Rs. 50,000/- is equally applicable to both the assessee as well as department appeals. The assessee's appeals are being scrutinized and the discretion is exercised at the initial stage of filing the appeal. A practice is said to have been developed in the Tribunal earlier in respect of receiving the departmental appeals where the value is less than Rs. 50,000/- and being listed directly for regular hearing without initial scrutiny. In my considered opinion this is not the correct procedure. The above referred provision is to be applied equally to both the assessee as well as department cases. 7. In the light of the aforesaid discussion, the present appeal is dismissed both on the point of merit as well as pecuniary jur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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