9911796707
TMI Blog2024 (8) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of COMMISSIONER OF C. EX., KOLKATA-II VERSUS DIAMOND SCAFFOLDING CO. [ 2011 (7) TMI 854 - CALCUTTA HIGH COURT] has held that ' clubbing of clearance, the Tribunal further came to the conclusion that clearances of two other units were clubbed with the clearance made by the importer without issuing any show cause notice to the other units and there was no notice to the two units for clubbing clearance with the clearance of the importer. In such circumstances, in our opinion, the Tribunal was quite justified in holding that demand by clubbing the clearance of other units without issuing any show cause notice was not sustainable.' It is also found that the Revenue has not brought in any specific evidence towards mutuality of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03-CE dated 02/03/2003. Earlier to this, they were covered by similar Notification for the relevant period towards SSI exemption. On the allegation that both the units have two common directors and common staff monitoring the accounting, marketing and supervision activities, Show Cause Notice was issued on 24/07/2013 on the Appellant demanding the Excise Duty for the period April 2008 to March 2012 by invoking the extended period provisions. Subsequently, one more Show Cause Notice was issued on 24/12/2013 for the period April 2012 to January 2013 once again invoking the extended period provisions. After due process, the demands were confirmed. On appeal, the Commissioner (Appeals) dismissed their appeals. Being aggrieved, the Appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existing right from 1992 and they were under the supervision of the same Central Excise Authority, no query was ever raised about their turnover being liable to be clubbed together to deny the SSI benefit, till the first Show Cause Notice was issued on 24/07/2013. Hence the entire confirmed demand in respect of the first SCN is time barred. He further submits that even the second Show Cause Notice is time barred since it was issued on 24/12/2013. He relies on the case law of CCE, Jaipur Vs. Electro Mechanical Engineering Corporation [2008 (229) E.L.T. 321 (SC)] and Nizam Sugars Factory Vs. CCE, AP-2006 (197) ELT 465 (SC). In view of these submissions, he prays that the appeals may be allowed on account of limitation also. 4. The Learned AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery products dealt by them are being sold to two different sets of buyers, we find that the issue has been dealt by Hon ble Supreme Court in the case of CCE, Jaipur Vs. Electro Mechanical Engg. Corporation, Cited supra. The Hon ble Supreme Court has held as under:- 7 . Respondents carried the matter in appeal before the Customs, Excise Gold (Control) Appellate Tribunal, ( the Tribunal ). The Tribunal, after hearing the parties, held that the respondents (appellants before the Tribunal) had disclosed all the material facts, as regards their constitution and functioning , at the time of their respective registration and it could not be said that they had suppressed any material facts from the Department and that there was no tangible evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-1995 to 31-3-2000 whereas show cause notice was served only on 1-6-2000. The Tribunal has held that since there was no wilful or deliberate suppression of any material facts, extended period of limitation could not be invoked. 12 . We agree with the finding recorded by the Tribunal that there was no deliberate or wilful suppression of any material facts by the respondents from the Department. Hence, the extended period of limitation could not be invoked . But, since the show cause notice was served on 1-6-2000, the period from 1-5-1995 to 31-5-1999 being beyond the period of limitation of one year from the date of service of notice, as prescribed by the Statute. Insofar as the period from 1-6-1999 to 31-3- 2000 is concerned, issuance of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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