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TMI Blog2019 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... nu card, bills etc., invocation of extended period on the ground of alleged evasion and suppression of facts is not tenable, and therefore the demand for the extended period alongwith penalty needs to be set aside. The contention that products of Chapter Heading 16 to 19 and 15 are exempt, if the same are prepared in the Hotel and Restaurant, whether consumed at the place or not, excludes items under Chapter -1905, which are related to bread, pastry, cakes and biscuits, leaving behind certain items under the said tariff. Therefore, the demand to the extent of items under Chapter heading cake and pastry for the normal period of limitation, from the relevant date is held to be chargeable and therefore demand to the extent of ₹ 5,41, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter-18 and 19 were manufactured and clandestinely removed during the period June, 2008 to Feb. 2013 on which Central Excise duty was not paid nor registration was taken, hence demand was raised involving the extended period of limitation, and SSI benefit was also denied. 4. That the contentions of appellant are that, the tailor made food, fast food, dishes are having shelf life for a smaller period and thus they are not excisable goods, was appreciated and therefore SSI benefit was granted by not including such turnover. However, the demand to the tune of ₹ 19,27,852/- was maintained towards Pastry, Biscuits, Chocolate for the period June, 2008 to 2013, holding the same to be marketable thus excisable. 5. That as the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not consumed in the Hotel, Restaurant or retail outlet. The department has simply alleged evasion, suppression, without bringing on record any contumacious conduct, or evidence. Hence in the light of the said facts and circumstances of the case, when it is an admitted fact that the appellant was duly registered with Commercial taxes department, has neither charged nor calculated any excise duty, recorded the turnover in balance sheets, books of accounts, maintained vouchers, menu card, bills etc., invocation of extended period on the ground of alleged evasion and suppression of facts is not tenable, and therefore the demand for the extended period alongwith penalty needs to be set aside. The contention that products of Chapter Heading 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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