2006 (12) TMI 361

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....the Respondent. [Order]. - This appeal arises from the Order-in-Appeal No. 250/2005 C.E. dated 27-10-2005 confirming the Order-in-Original No. 43/2005, dated 2-3-2005 passed by the Assistant Commissioner. The appellants had received Industrial Washing Machines from M/s. TVS Suzuki Ltd. for refurbishing and modification process. M/s. TVS Suzuki Ltd. cleared these items on payment of duty. The....

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....entation and intention to evade payment of duty and hence the larger period is not invokable. Both the authorities had not accepted these pleas. It is the submission of the appellants that the demands are barred by time as they had cleared the goods after refurbishing and modification on payment of duty and all the facts were known to the Department and the Internal Audit party has not raised any ....

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.... 3. On a careful consideration of the matter, I notice that the appellants had carried out the activity of refurbishing and modification of the items received by them. They availed Modvat credit and cleared the goods on payment of duty. All the facts were disclosed to the Department. The Internal Audit party had checked the records during 2002 and they did not find any discrepancy. Therefo....