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TMI Blog2020 (6) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... br>HON'BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) AND HON'BLE SHRI P.ANJANI KUMAR, MEMBER(TECHNICAL) Shri Rajeev Agarwal, Chartered Accountant for the Appellant (s) Shri A.K.Biswas, Authorized Representative for the Respondent (s) ORDER P.K.CHOUDHARY : The instant Miscellaneous Application has been filed praying for Early Hearing by the assessee, M/s. Himadri Specialty Chemicals Limited, in respect of Appeal No. E-76515/2019 on the ground that their appeal for the period September 2011 (for which period the assessee is in instant appeal before us) has been decided in their favour vide Final Order no. 76379/2019 passed in Excise Appeal no. 75291 of 2018. While allowing the instant application for early hearing, we are taking up the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn filed for September 2011, disclosing the clearance of by-products by claiming exemption. We find that in an identical case before the Hon'ble Bombay High Court relating to disclosures made in the ER-2 returns for clearance made to DTA unit by claiming Exemption Notf. no. 23/2003 in CCE Pune vs. Emcure Pharmaceuticals Ltd (Supra), the Hon'ble High Court observed as below:- 3. Upon a reading of the Tribunal's order, we are unable to agree. The Tribunal found and as a matter of fact that whatever may be the procedure adopted and if it contravenes the law, the Department should have taken prompt action. The Department though in the know of things on 14-6-2004, allowed the assessee to avail of the benefit of the above Notification. The Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be charged of suppression of facts if all details/information is provided in ER-2 return. The relevant portion of the decision is quoted below- "32. .............On the other hand, we find that the details like total quantity of goods manufactured in a month with reference to each of the goods, quantities of each of the goods physically exported and quantity as well as value of each of the goods cleared in DTA would enable the Central Excise officers assessing such Returns to easily verify the total quantity of goods manufactured, exported and cleared in DTA. Further, details of excise notification number and also serial number of the notification availed for DTA sales shown at Clause 4A of the Return would also enable the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following the decisions rendered by the Hon'ble High Courts of Gujarat and Bombay having a direct application in the case in hand, we are of the view that since adequate disclosures were duly made in the ER-2 returns, there cannot be any case of suppression and therefore, the SCN issued in April 2016 for raising demand of duty on DTA clearances made by appellant in September 2011 is wholly barred by limitation of time. 12. In view of the above discussions the impugned order cannot be sustained and is thus set aside. The appeal filed by the assessee is allowed both on merits as well as on limitation with consequential relief as per law." 4. In view of the observation made by this Bench, reproduced as above, we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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