2018 (4) TMI 1013

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..... uch clearances also - in a situation which involved clearance of goods to EOU under CT-3 Certificates, Hon’ble Supreme Court, in the Blue Star Ltd., [2015 (3) TMI 628 - SUPREME COURT], has upheld the Tribunal’s view that the demand hit by limitation - appeal allowed - decided in favor of appellant. - E/437, 438/2006 - Final Order No. 40429-40430/2018 - Dated:- 16-2-2018 - Ms. Sulekha Beevi C.S. .....

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..... pellants proceedings were initiated demanding AED (Surcharge) and Education Cess which were confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). Hence the appellants are before this forum. 3. Today when the matter came up for hearing, Ld. Counsel, Ms. D. Naveena draws our attention to the recent decision of this Tribunal on the very same issue in respect of appeal f .....

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..... s) in the concerned order. He also drew our attention to the judgment of the Hon ble Gujarat High Court in CCE, Surat Vs. Neminath Fabrics Pvt. Ltd. 2010 (256) ELT 369 (Guj.), which has interalia held that the proviso to Section 11 A (1) cannot be read to mean that because there is knowledge of suppression which stands established disappears. 5. Heard both sides and have gone through the fa .....

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