2017 (3) TMI 846

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..... ved, where it was held that the law is clearly settled as to the claiming of classification of the goods and claiming exemption under particular notification is a matter of belief and would not amount to mis-declaration - demand set aside - appeal allowed - decided in favor of appellant. - E/2137, 2138/2010-EX[DB] - FINAL ORDER NO. 50352-50353/2017 - Dated:- 11-1-2017 - Mr. (Dr.) Satish Chandra .....

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..... ous duty-exemptions (SS(, 6/2002-CE and 6/2006-CE) from the Central Excise Department even without their claiming any utilization of their atraumatic needled sutures in any cardiac or ophthalmic surgery. However, during the scrutiny of their ER3s for 3 quarters ending December, 2007, the Department doubted their entitlement to the benefit of central excise notification no. 6/2006-CE in respect of .....

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..... 77; 1,37,38,404/- on atraumatic sutures and of ₹ 11,31,031/- on non-atraumatic sutures on the basis of their filed returns claiming the benefit of the exemption thereunder. Though the duty of ₹ 11,31,031/- was deposited along with interest well before the SCN, the demand SCN was challenged by the appellant and so also the proposed invocation of extended period of the limitation as well .....

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