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TMI Blog2018 (7) TMI 1948X X X X Extracts X X X X X X X X Extracts X X X X ..... 95) and 64/95 dated 16.03.1995. As per Notification Nos.70/77, all excisable goods (other than Cigarettes) supplied as stores for consumption on board a vessel of the Indian Navy are exempted from whole of the duty leviable thereon. Show-cause notice dated 23.02.98 was issued for the period from 01.03.94 to 31.01.96 alleging short payment of Central Excise duty to the tune of Rs. 1,25,094/-. The Adjudicating authority confirmed the demand and denied the benefit of the exemption Notifications and also imposed a penalty of Rs. 2.00 lakhs in terms of Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944. On appeal, the ld.Commissioner (Appeals), upheld the adjudication order. However, he set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On perusal of records, we do not find any element of suppression of facts, mis-statement etc. with an intent to evade payment of duty. We find that the issue is no more res-integra in view of the decision of the Tribunal in the case of Asian Paints (I) Ltd. Vs. CCEx, Mumbai III reported in 2013 (289) ELT 338 (Tri.-Mumbai). For better appreciation, the relevant paragraphs are reproduced below : "20.Following difference of opinion be placed before the Hon'ble President for consideration :- (a) Whether in the facts and circumstances of the case, extended period of limitation is invocable as held by the Member (Technical), consequently upholding the impugned order; or (b) Whether in the facts and circumstances of the case, the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable in the present case. 31.In view of the above discussion, I agree with the view taken by the learned Member (Judicial) that the extended period of limitation is not invocable. Hence, the demand is time-barred and appeal deserves to be allowed with consequential relief if any. Registry to place the papers before the regular Bench for appropriate orders. (Dictated in court) Sd/- (S.S. Kang) Vice-President MAJORITY DECISION 32.In view of the majority decision, the extended period of limitation is not invocable. Hence demand is barred by limitation. Accordingly, appeal is allowed with consequential relief." 6. In view of the aforesaid decision, the impugned orders are set aside and the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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