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TMI Blog2025 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... PRASAD, MEMBER (JUDICIAL) Shri P. Rama Krishna, Advocate for the Appellant. Shri V. Srikanth Rao, Authorized Representative for the Respondent. ORDER M/s Bhagyalaxmi Industries (hereinafter referred to as the appellant) is a manufacturer of plastic moulded items, moulds, etc., and duly registered with the Central Excise department. During the period 2004-05, the appellant got an export order for the products manufacturer by them. Apart from the supplies of plastic moulded components, they had also exported 3 moulds under form ARE-1 dt.15.12.2004 vide Invoice No. 479 & 480 dt.15.12.2004. On the request of their foreign buyer for repair/reconditioning of the moulds, the appellant has accepted for reimport of the moulds and filed Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of section 28(1) of the Customs Act, 1962. He has relied on the decision of Hon'ble Supreme Court in the case of CC (import) Vs Anurag Trading Company [2024 (15) CENTAX 179 (SC)], CC, Mundra Vs Hindustan Unilever Ltd [2023 (12) CENTAX 172 (SC)], and NRB Bearings Ltd Vs CC, Mumbai [2015 (322) ELT 599 (SC)] in support of his contention. Therefore, he prays for allowing the appeal on the ground of SCN being time barred. 3. Learned AR for the department reiterated the findings of the Commissioner (Appeals) in the impugned order and has relied on the judgment of Hon'ble Madras High Court in the case of M/s Lahari Impex Pvt Ltd Vs CC (Seaport-Import) [2020 (374) ELT 716 (Mad.)], wherein, it was held that "the goods re-imported for repair/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR for department argued that goods are initially exported under EPCG scheme and not under bond, without payment of Excise Duty. Hence, benefit of this Notification is also not available to the appellant. 7. Chennai Bench of this Tribunal in Appeal in the case of M/s Lahari Impex Pvt Ltd & others Vs CC, Chennai [Final Order No.41874-47877/2017 dt.31.08.2017] decided that Notification No.94/96-Cus is only an exemption notification to facilitate re-import, however, without any attendant requirement of the imported goods. Meaning thereby, once the duty at the rates given is discharged at the time of re-importation, there is no further requirement to re-export the goods. Therefore, Notification No.94/1996-Cus is not applicable in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer shall, within two years from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice;" 11. No any finding of collusion or any wilful mis-statement or suppression of fact. In these circumstances, it is observed that SCN is barred by limitation. It is also important to mention that at the time of during the period under dispute, the period prescribed under Section 28 of the Customs Act, 1962, was only six months. 12. Learned AR for department has relied on the judgment of Hon'ble High Court of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & CE [1992 (61) ELT 343 (SC)] without discussing as to how findings of fact by Commissioner were erroneous is not tenable; and there being proper declarations, shifting of machinery from Waluj to Thane, a bonafide action of assessee, no misstatement was attributable to the assessee and accordingly, it was held that extended period of limitation is not invocable. 16. In these facts and circumstances, I find that SCN was issued after prescribed period, as provided under Section 28(1)(a) of the Customs Act, 1962. I further find no mis-statement or suppression of facts on the part of the appellant. Therefore, appeal is liable to be allowed. 17. Accordingly, appeal allowed with consequential relief. (Pronounced in Open Court on 11.02.2025) X X X X Extracts X X X X X X X X Extracts X X X X
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