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TMI Blog2018 (5) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of filing application for remission - the extended period of limitation is not available and that the show cause notices are not maintainable - appeal allowed - decided in favor of appellant. - E/70705/2017-EX[SM] - A/70778 / 2018 - Dated:- 1-2-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Rahul Agarwal, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was less than 2%. A copy of the intimation is also given to the inspector of Central Excise, located or posted at the factory of the appellant. Thereafter, the appellant by way of abundant caution, although it was a case of normal loss, applied for remission of duty under Rule 21 of CER. 2002 by submitting remission application dated 27/08/2005 for remission of duty involved amounting to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d belatedly by way of change of opinion, almost after three years of filing application for remission. Accordingly, I hold that the extended period of limitation is not available and that the show cause notices are not maintainable. 5. Accordingly, the appeal is allowed and the impugned order is set aside. The appellant shall be entitled to consequential benefits, in accordance with law. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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