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TMI Blog2018 (2) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods on which no duty was paid by the manufacturer/supplier. Extended period of limitation - Held that: - the appellants had clearly suppressed the facts, which came to light only during the investigation - Once there is element of suppression, the Department is well within its powers to issue a show cause notice within 5 years of the relevant date i.e. filing of return of March, 2007 - extended period of limitation has been correctly applied. Appeal dismissed - decided against Appellant. - Appeal No. E/3635/2012-EX [ SM ] - Final Order No. 60106/2018 - Dated:- 19-2-2018 - Mr. Devender Singh, Member ( Technical ) For the Appellant : None For the Respondent : Sh. G.M. Sharma, A.R. ORDER Per : Devender Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Metal and Ferro Alloys, Karampura, Delhi (M/s RMF). The said dealer had purchased wire rods under Tariff sub-heading 7227.90 and passed on the Cenvat credit irregularly to their buyers by changing the description of the goods to Tariff sub-heading 7214.90, which indicates that the said dealer sold the steel rods to the appellants instead of wire rods. From the investigation conducted by the Department, it is evident that: (i) M/s RMF (registered dealer) had purchased wire rods falling under tariff sub-heading 7227.90, which had been cleared by the manufacturer on payment of duty; (ii) M/s RMF issued the invoices to the appellants by substituting the description of goods from wire rods to steel rods and changed the tariff sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler excluding duties/taxes whereas the said dealer sold it @Rs.27,560/- PMT, ₹ 28,000/- PMT and ₹ 30,000/- PMT at the lower rates. As per facts on record it is found that the dealer M/s Regal Metal Ferro Alloys of the noticee had deliberately changed the description of the goods from wire rods to steel rods and tariff sub heading from 7227.90 to 7214.90. The Tariff sub-heading 7227.90 deals with Bars Rods, Hot Rolled, in regularly would coils of other alloy steel (others) whereas Tariff sub-heading 7214.90 deals with other brass rods of iron iron alloy steel, not further worked than forged, hot rolled, not drawn or hot extruded but including those twisted after rolling (others) . The description given in both sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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