2009 (7) TMI 963

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....llant. Written submission, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri S.K. Mall, learned SDR. Nobody appeared on behalf of the respondent. 2. A very short issue is involved in the present appeal. The respondent were engaged in the manuf....

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....parately for the purpose of exports under intimation to their jurisdictional Central Excise authority. Subsequently, the said credit was utilised for payment of duty on goods exported. The said clearance of the goods on export was made on 18-9-06. Requisite ER-1 was filed by the appellant on 5-10-06. The show cause notice proposing recovery of the above amount was issued on 5-10-07. 4. Com....

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....date would be 18-9-06 i.e. the date of filing of ARE-1 and not the date of filing of ER-1 as is claimed by the department. Going by the relevant date, I therefore, find that the demand is time barred, as the same was not issued within the time frame of one year as there was no suppression involved." 5. Revenue is aggrieved by the fact that the show cause notice issued on 5-10-07 was not ba....