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TMI Blog2018 (11) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... may be and pay the differential duty. Invocation of the extended period is unsustainable as department was aware and have sought clarification and got the same on the change of classification that affected the duty liability, secondly there is no dispute as to the fact that appellants were indicating in monthly returns that clearances were under nil rate of duty by availing the benefit of notification. This would mean that there is no suppression of fact with intent to evade duty. The appeal needs to be allowed on the ground of limitation. - E/30457/2016 - A/31302/2018 - Dated:- 3-10-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri S. Thirumalai, Advocate for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Palm Stearin as 1515 9090 instead of 3823 1900 as suggested by the Revenue authorities; a show cause notice was issued on 08.03.2012 for the period September 2008 to March 2009 invoking the extended period of limitation which is incorrect. He would submit that similar issues in respect of Krishnapatnam Oils Fats Pvt. Ltd. and Acalmar Oils Fats Limited by final order No. A/31515- 31516/2017, dated 08.09.2017 as reported at [2017-TIOL-4412-CESTATHYD.] this Bench has set aside the orders o limitation. He produces a copy of the said order. 3. Ld. DR submits that the adjudicating and the first appellate authority has correctly came to the conclusion that there was suppression of facts, hence larger period was correctly invoked. 4. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that affected the duty liability, secondly we find that there is no dispute as to the fact that appellants were indicating in monthly returns that clearances were under nil rate of duty by availing the benefit of notification. This would mean that there is no suppression of fact with intent to evade duty. In our view, the ratio of the order of Bench in the case of Krishnapatnam Oils Fats Pvt. Ltd. and Acalmar Oils Fats Limited (supra) would directly apply in the case in hand in respect of the claims made that the demands are hit by limitation. We reproduce the relevant paras. Firstly, it is undisputed that appellants were indicating clearances of palm stearin on nil rate of duty by availing benefit of Notification No. 03/2006. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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