https://www.taxtmi.com/caselaws?id=376868 The Tribunal upheld the Orders-in-Appeal passed by the Commissioner (Appeals), dismissing all appeals filed by Revenue regarding non-payment of export cess on Mica Products. The Tribunal found that the mere non-payment of cess without evidence of suppression did not warrant invoking the extended time limit under Section 28. It was determined that the exporters' non-payment alone was insufficient to establish suppression, aligning with the Commissioner's decision and supported by relevant case law. Therefore, the demands for payment of export cess were deemed unsustainable, and the Revenue's appeals were rejected. en-us Tue, 12 Mar 2019 00:00:00 +0530 Sat, 14 Mar 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376868 The Tribunal upheld the Orders-in-Appeal passed by the Commissioner (Appeals), dismissing all appeals filed by Revenue regarding non-payment of export cess on Mica Products. The Tribunal found that the mere non-payment of cess without evidence of suppression did not warrant invoking the extended time limit under Section 28. It was determined that the exporters' non-payment alone was insufficient to establish suppression, aligning with the Commissioner's decision and supported by relevant case law. Therefore, the demands for payment of export cess were deemed unsustainable, and the Revenue's appeals were rejected. Case-Laws Customs Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376868