9911796707
TMI Blog2011 (4) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... see and also imposing penalty on the officers of the assessee individually. 2. The assessee, M/s. Lanyard Foods Limited were registered with the Central Excise Department on 14-2-2000 for manufacture of Sunflower Oil, Soyabean Oil, Palmolein Oil and Soap Stocks, Oil foot and Dregs, which are excisable. They imported crude sunflower oil/soyabean oil at a concessional rate of Customs duty in terms of Customs Notification No. 20/99, dated 28-2-1999, for use in the manufacture of their final products, i.e., for refining into edible refined vegetable oil. In terms of the notification, the assessees were required to follow the Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 1996. Consequently they execute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the storage capacity of the quantities shown as taken into account stock on a particular day. He recorded a finding that Form 39 is fabricated and manipulated. Therefore, the bonds were cancelled and a demand for difference in duty was made. So also a claim for interest, penalty was made and the officials were directed to pay the penalty. 3. Aggrieved by the said order dated 31-7-2006, the assessees preferred an appeal before the Tribunal. The Tribunal held that from the official records one cannot come to the conclusion that the assessees have suppressed the facts. All the conditions in the Rules have been complied with. The Investigating Authorities did not record a finding that they were misled by the assessees. Therefore, it is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice demanding duty, interest and penalty is set aside on the ground that in the absence of collusion having not been alleged and the departmental authorities are not made parties, the longer period of limitation could not have been invoked to initiate proceedings against the assessee. In other words, in determining the validity of the demand made in the show cause notice as a longer period of limitation was invoked, the same could be set aside on the ground of collusion not being made out. This clearly falls within the phrase not being an order relating, among other things to the determination of any question having a relation to the rate of duty of Excise or to the value of goods for purposes of assessment . Whether it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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