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TMI Blog2017 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants had been availing concessional rate of duty for clearances also needs to be examined - The issue of invocation of extended period of limitation therefore needs examination. Appeal allowed by way of remand. - E/2100-2102/2006 - A/10275-10277/2017 - Dated:- 27-1-2017 - Dr. D. M. Misra, Member (Judicial) And Shri Ashok K. Arya, Member (Technical) For the Appellant : Shri P M Dave, Advocate For the Respondent : Shri J Nagori, Authorised Representative ORDER Per Shri Ashok K Arya 1.0 The Appellants, M/s Meghmani Organics Ltd., Shri Rameshbhai Meghjibhai Patel and Shri Manoj Mishra are in appeal against OIO-10/KRB/MP/2006 dt 31/03/2006 passed by the Commissioner of Central Excise (Adjn) -SURAT-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No.8/97-CE is however denied by the Commissioner on the ground that it could not be established that in June, 2004, CPC removed in DTA was only out of raw materials prescribed under the said Notification, and that similar observations in respect of Cuprous Chloride and other inputs for Unit-II could be made on perusal of summary statements annexed to the order. iii) A favourable finding specifically recorded in an adjudication order not challenged by the Revenue could not be ignored because it becomes final and has to be implemented even if wrong unless set aside by a higher forum. Reliance is placed on the following case laws: a) Fertilizers and Chemicals V/s. Collector, Cochin 1987 (29) ELT 111 (Tribunal releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills (P) Ltd CESTAT Order No 942-943/WZB/09 dt 16.4.2009/29.05.2009 vii) The extended period can not be invoked and the reliance is placed on the decision of Padmini Products 1989(43)ELT.195 (SC) 4.0 The Ld AR for the Revenue based on the written submissions interalia submits as under: i) The Commissioner has discussed the general proportion and in the subsequent paras, after examining the records and material, he has arrived to the conclusion that the appellant are not eligible for the benefit of the notification. ii) The subject data demonstrate that the input-output ratio, proportionate ration of DTA and export sells do not support the appellant s case. iii) Strict compliance of the notification : It is the settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Natsan Laminated v/s Commissioner of Central Excise 2005 (181) ELT 382 SC c) M/s Meridian Industries Ltd. v/s Commissioner of Central Excise (2015-TIOL-262-SC-CX). vii) In case of doubt benefit goes to state; it is settled law that in case of any doubt about the interpretation the notification, the benefit should go to the state / department / revenue. a) M/s Meridian Industries Ltd. V/s Commissioner of Central Excise (2015-TIOL-262-SC-CX) b) Commissioner of Central Excise v/s Honda Siel Power Products 2015 (323) ELT 644 SC c) M/s Larsen Tourbo v/s Commissioner of Central Excise (2015-TIOL-236-SC-CX). 5.0 We have carefully considered the facts of the case, the submissions of both the sides and the case laws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which substantiates the appellants stand that they fulfilled the conditions of the Notification No 8/97-CE. 7.1 On the other hand, the Ld AR for the Revenue emphasises that there has been enough data and facts available on record, which indicate that the appellant assessee has not strictly complied with the conditions of the Notification No 8/97-CE (supra) and when the assessee appellant has not been able to prove that the conditions of Notification were fulfilled, Revenue rightly denied the benefit of the Notification and sustained the demand against the appellant assessee. 8.0 The impugned order interalia mentions that the appellant assessee did not produce the relevant records to establish clear linkage with the indigenous raw-mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs had been in the knowledge that the appellants had been availing concessional rate of duty for clearances also needs to be examined and taken into account by the Revenue. The issue of invocation of extended period of limitation therefore needs examination and analysis after taking into consideration all the facts on record. 8.5 Consequently, we are of the view that the subject matter needs de novo adjudication by the Adjudicating Authority which is to be completed within four months of receipt of this order and after giving necessary opportunity of personal hearing and submission of documents and evidences, if any, to the appellants. 9 In the result, the impugned order is set aside and the appeals are allowed by way of remand in abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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