9911796707
TMI Blog2005 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) on merits and the only ground raised was that the demand u/S 11A of the Central Excise Act was not time barred. Though this appeal was admitted on several questions raised in the appeal memo, the parties hereto agree that the only question, in the light of the finding arrived at by the Tribunal, that arises for determination in the present case is whether the Tribunal committed an error of law in holding that there was no challenge to the order of the Commissioner (Appeal) on merits although in the appeal memo filed by the Revenue, the order of the Commissioner (Appeals) was challenged on several grounds on merits. We, therefore, proceed to decide this case on the following substantial question of law : "Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 52.09 of the Central Excise Tariff Act, 1985. Further, as per Explanation II of Notification No. 29/96-C.E. (N.T.) dated 3-9-96 as amended "for removal of doubts, it is clarified that the provisions of this Notification shall not apply where processed fabrics itself is used as an input for further processing". In view of this explanation, flannel cloth being itself processed fabric, benefit of Notification No. 29/96-C.E. (N.T.) dated 3-9-2006, as amended cannot be availed. In the instant case, the Noticee had wrongly availed the benefit of Notification No. 29/96-C.E. (N.T.) dated 3-9-96 as amended by misdeclaring the flannel fabrics (processed fabrics) as "Grey Flannel". This fact is very clear as the declaration filed by them on 14-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and nowhere this sub-section provides that the relevant date means the date of acquiring the knowledge by the Department. As such acquiring the knowledge by the Department does not take away the period of five years provided by the Law Makers in the Act itself. We must not lose sight of the fact that extended period of limitation has been provided by the Law Makers with the clear intention that if a person has not paid the duty, which is due to the Government under law, on account of fraud, suppression, wilful mis-statement or contravention of Act or Rules with an intent to evade payment of duty, the Department can deprive him of his illegal benefit and/or demand the duty due to the Government within a period of five years from the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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