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TMI Blog2018 (11) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation is totally time barred and is required to be set aside - appeal allowed - decided in favor of appellant. - APPEAL No. E/1355/2010 - A/87581/2018 - Dated:- 10-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri H.G. Dharmadhikari, Advocate, for appellant Shri A.B. Kulgod, Assistant Commissioner (AR), for respondent ORDER Per: Mrs. Archana Wadhwa After hearing both sides, we find that the appellant, Smt. Vidya D. Agrawal, is the proprietor of two manufacturing units under the name and style of M/s. Vidya Industries and M/s. Siddhant Industries. Both the said units were engaged in the manufacture of tin containers, on their own as also on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the job work done by them has to be excluded. If the said exclusion is done, they would fall within the exemption limit of small scale exemption notification, even if their clearances are clubbed. The demand was also challenged on the point of limitation. 4. The adjudicating authority, who examined the said pleas of the assessee and based upon the records produced by them, accepted their contention. It was held by the Joint Commissioner that inasmuch as the job work manufactured goods have to be kept out of consideration in terms of the various decisions of the High Courts and inasmuch as the clearances of both the units, when clubbed, remain within the exemption limit of various notifications, no demand can be confirmed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds limitation, he observed that the investigations continued till 2008 and as such issuance of the show cause notice within a period of one year from the conclusion of the proceedings has to be held as final. He also observed that the appellant had not made any efforts to approach the Revenue to seek any clarifications and in the self-assessment era, it was the duty of the assessee to do so. He accordingly set aside the impugned order of the Joint Commissioner, allowed the Revenue s appeal and confirmed the demand along with imposition of penalties on the two manufacturing units. However, no separate penalty was imposed on the proprietor. The said order of the Commissioner (Appeals) is impugned before us. 6. After appreciating the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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