9911796707
TMI Blog2019 (8) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... griculture product - Benefit of N/N. 13/2003-ST- HELD THAT:- It is seen that Dehydrate onion is not covered by the said definition and Dehydrate onion cannot be called as agricultural produce. Dehydrate onion cannot be called as agricultural produce in terms of Notification No. 13/2003-ST. Notification No. 14/2004-ST dated 10.09.2004 is also not applicable in the instant situation as the service provided are not covered by any clause of the said notification. Invocation of extended period of limitation in the second SCN - HELD THAT:- The appellant had resisted supplying documents and data. The facts are not disputed by the appellant and in these circumstances, there was suppression of facts and consequently, extended period has been righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of agriculture products. He also argued that they are also entitled to Notification No. 13/2003-ST dated 20.06.2003, as amended by Notification No. 8/2004-ST dated 09.07.2004 which grants exemption in respect of commission paid for sale of agricultural produce. He argued that products manufactured by them being Dehydrate onion, is an agriculture produce. 3. He also argued that the issue was under dispute and benefit of section 80 of Finance Act, 1994 for penalties should be extended. He also argued that in view of the decision of Hon'ble Supreme Court in the case of Nizam Sugar Factory vs. CCE, AP 2008 (009) STR 314 (SC), a part of the period in the second show cause notice is also barred by limitation as the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agricultural products. The said notification defines the agricultural produce as under:- (ii) agricultural produce means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery of short paid duty for the period from February 1978 to September 1982 had been issued on 28-2-84 invoking extended period by making allegation of wilful misstatement, suppression of facts etc. and subsequently a second show cause notice dated 16-7-87 was issued for the subsequent period from October 1982 to March 1987 on the basis of same set of facts making allegation of wilful statement, suppression of facts, and it is in this background that Hon ble Supreme Court held that the second show cause notice could not be issued by invoking extended period on the basis of same set of facts. The facts of this case are different. There is no dispute about the fact that during the period from August 1997 to March 2002, the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
