9911796707
TMI Blog2023 (12) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... empt vide notification No. 25/2008-CE dated 29.04.2008. Further, E-bike imported in CKD condition after assembling were cleared without payment of duty as the goods were imported and cleared fall under the same sub-heading and processes undertaken does not amount to manufacture as per section 2(f) of the Central Excise Act being no new/distinct product came into existence. Further, it is found that the classification at the time of importation and at the time of clearance for home consumption are the same - the appellant is not required to pay automobile cess because he has already paid the same at the time of import which has been shown in the Bill of entry 531 dated 11.07.2008. Time Limitation - HELD THAT:- It is found that the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in manufacture of E-bike and parts thereof falling under heading 8711 8714 respectively of Central Excise Tariff act, 1985. They imported E-Bikes parts E-bike in CKD condition falling under heading 8714 8711 of Central Excise Tariff Act respectively. The E-Bikes were chargeable to duty as per section 4 of Central Excise Act and E-Bike parts on MRP basis as per section 4A of Central Excise Act. A show cause notice dated 19.11.2010 was issued to the appellant alleging that appellant imported E-Bike parts and E-Bikes in CKD condition. The E-Bike were granted full exemption from payment of duty vide notification 25/2008-CE dt. 29.04.2008 and that appellant were required to show production and clearance of E-Bikes in the relevant col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D condition were not reflected in ER-1 return as there were no manufacturing activity involved. The demand of automobile cess again are incorrect as the same have already been discharged at the time of importation of E-Bike in CKD condition. The classification at the time of importation and at the time of clearance for home consumption are same. After following the due process, the additional commissioner vide his order dated 30.05.2011 demanded the automobile cess of Rs. 13,15,692/- under section 11A by invoking the extended period of limitation along with interest under Section 11AB and also imposed equal penalty under Section 11AC of the Act. Aggrieved by the said order, the appellant filed the appeal before the Commissioner who held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared duty paid etc. were reflected in ER-1 returns submitted to the department periodically and no objection regarding non deposit of automobile cess was raised. He further submitted that the entire demand is time barred and the department has confirmed the demand by invoking the extended period of limitation whereas the appellant has not suppressed any facts from the department with intent to evade payment of automobile cess. In support of his submissions, he relied upon the following decisions as held under: (i) Collector of Central Excise Vs. Malleable Iron Steel Casting Co. Pvt. Ltd. 1998 (100) ELT 8 (SC). (ii) Cosmic Dye Chemical Vs. Collector of Central Excise Bombay 1995 (75) ELT 721 (SC). (iii) Pushpam Pharmac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation regarding the clearance of E-bike were reflected in ER-1 return submitted to the department periodically and the department never raised any objection regarding non deposit of automobile cess which clearly shows that automobile cess were paid as per concurrence of the department. Further, I find that entire demand in this case is time barred because for the period September, 2006 to September, 2008 show cause notice was issued on 19.11.2010 which is beyond the normal period of limitation. The department has invoked the extended period of limitation without showing that the ingredients for invoking the extended period of limitation is present in the case. 9. In view of this, I hold that the demand is barred by limitation. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
