2012 (5) TMI 223

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....Krishna Kumar and P.K. Shetty, Counsel, for the Appellant. S/Shri R. Ashokan with J.B. Mishra, for the Respondent. [Order]. - P.C. : This Appeal arises out of an order of the Tribunal dated 29th May 2009 [2009 (247) E.L.T. 498 (Tribunal)]. The Tribunal by the order impugned in these proceedings has confirmed the order of the Commissioner (Appeals) dated 14th January 2008. 2. A not....

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....the Department an intention to evade duty "can fairly be presumed" and the extended period of limitation to confirm the demand "can fairly be invoked". This part of the order of the Adjudicating Authority was confirmed by the Commissioner (Appeals) on 8th March 2006. The Tribunal by its order dated 22nd June 2007 remanded the proceedings back to the Commissioner (Appeals) holding that no finding h....

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.... 1944 had been met, merely observed that the allegation of the Department that the assessee had contravened various provision of the Rules with an intent to evade the payment of duty was not successfully contested by the assessee. This, it has been urged, is erroneous since a specific ground was raised in reply to the notice to show cause. 4. The following ground was urged by the assessee ....

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....have been beneficial to the group to liqauidate the credit at our end and utilize the same for payment of duty in respect of clearances made by it, there being no cash flow out, the same further established that there could have been no intention to evade payment of duty." 5. The submission which has been urged is that the basic contention of the Appellant that there was no intent to evade....