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TMI Blog2019 (3) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of the Show Cause Notices reveal that the only reason cited for alleging suppression and willful mis-statement is the exporters, on self assessed shipping bills, did not pay the export cess. The act of not paying the cess which was otherwise payable, has been cited by Revenue to allege suppression of the part of the exporters - This alone cannot constitute proper justification for invoking extended period under Section 28. Perusal of the Order passed by the Commissioner (Appeals) reveals that he has taken a similar view - Appeal dismissed - decided against Revenue. - Appeal Nos. C/79563-79565 & 79569-79570/2018 - FO/75257-75261/2019 - Dated:- 12-3-2019 - SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri K. K. Maity, Sp. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Appeals), he set aside the demands by issue of separate Orders-in- Appeal. He took the view that the demand is not sustainable. Revenue has challenged these orders by way of the present set of appeals. 4. Revenue is represented by Shri K. K. Maity, Ld. Special Counsel and the Respondent is represented by Ms. Rakhi Purnima Paul, Ld. Advocate. 5. The Ld. Special Counsel submitted that the orders passed by the Commissioner (Appeals) were erroneous. He has held that the Show Cause Notice was hit by time bar. He pointed out that the Respondents were liable to pay the cess on the export of Mica Products and were found to have been paying the cess in respect of similar exports made from the sea port. Since they were aware of the liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the exporters. A perusal of the Show Cause Notices reveal that the only reason cited for alleging suppression and willful mis-statement is the exporters, on self assessed shipping bills, did not pay the export cess. The act of not paying the cess which was otherwise payable, has been cited by Revenue to allege suppression of the part of the exporters. 9. I am of the view that this alone cannot constitute proper justification for invoking extended period under Section 28. Perusal of the Order passed by the Commissioner (Appeals) reveals that he has taken a similar view. He has cited several case laws in which the Higher Judiciary has taken the view that to allege suppression, something more is required to be established in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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