2010 (12) TMI 396

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....hri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. Revenue is in appeal against the Order-in-Appeal No. 03/Kol-III/06 dated 30-1-2006 whereby the Commissioner (Appeals) set aside the order of the lower authority confirming the duty demand of Rs. 7,20,226/- and imposed penalty of the equal amount. 3. The respondents ....

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....ls) who dismissed (sic) appeal on the ground of limitation of time. Hence the appeal. 4. The contention of the Revenue is that the Commissioner (Appeals) has not taken into account the declaration made by the respondents on the body of excise invoice which is referred to as follows : "Supply to projects funded by the United Nations or International Organization on which exemption of dut....

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.... paid or has been short-levied or short-paid or erroneously refunded by a reason of fraud, collusion or any wilful mis-statement or suppression of facts for contravention of the provisions of Central Excise Act, 1944 or the Rules made thereunder with intent to evade payment of duty in terms of proviso to Section 11A. The Commissioner (Appeals) has found that the respondents had submitted statutory....

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....was rejected by the Department at any stage. The Respondents have filed declarations intimating the Department about the supply of goods to JBIC. As far as the contention of the Revenue that, the Commissioner (Appeals) has not taken into consideration the declarations made on the invoices; admittedly nothing prevented the department to take action at that stage and to deny the benefit of the notif....