9911796707
TMI Blog2017 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair The fact of the case is that the appellant supplied the goods under notification 64/95 dated 16.03.1995 to Government of India, Department of Space, SHAR Centre for use in sub-system of GSLV Launch Vehicle Project for research and development purposes. The show-cause notice was issued proposing denial of the exemption notification 64/95 dated 16.03.1995 inasmuch as the exemption was availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merit but also on limitation. However, the Commissioner (Appeals) even though decided the revenue s appeal on merit but did not give any finding on the limitation. He submits that the demand is clearly time barred for the reason that the appellant have followed the condition of the notification inasmuch as they have filed declaration under 173B wherein they have clearly declared the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sstt. Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both sides. We feel that this matter can be decided, without going into the merit of the case, only on limitation. There is no dispute that the appellant before clearance of the goods filed declaration under 173B wherein they claimed bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking the proviso to Section 11A(1) could not have been made. With this undisputed fact the demand is clearly time barred. It is also noticed that the adjudicating authority in his order as regard time bar clearly recorded following finding:- "In this particular case, the assessee has supplied the cables on 08.03.2001 to the Government of India, Deptt. Of Space, SHAR Centre, Sriharikota, AP. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
