TaxTMI 
TaxTMI 
2014 (2) TMI 396
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....ng rotary shaft kiln technology and their installed capacity is not exceeding 600 tons per day or 1,98,000 M.T. per annum. As per Notification No. 5/1998-CE dated 02/6/98 and 5/1999-CE dated 28/2/99 concessional rate of duty of Rs. 200/- per M.T. was applicable for cement manufactured in a factory using rotary kiln with installed capacity not exceeding 600 tons per day or 1,98,000 per annum and total clearances of cement produced by the factory in a financial year did not exceed 2,20,000 M.T. As per the provisions of Notification No. 6/2000-CE dated 01/3/2000, 3/2001-CE dated 01/3/2001 and 6/2002-CE dated 01/3/2002 the concessional rate of duty was applicable for cement manufactured in a factory using rotary kiln with installed capacity not....
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.... take note of change of address of the respondent as the unit now comes under the Jurisdiction of Commissioner of Customs and Central Excise, Jammu. 2. Heard both the sides. 3. Shri Akhil Gupta, C.A., the learned Counsel for the appellant, while not disputing the duty demand on merits and also the fact that the quantity of cement on which this duty has been demanded was not eligible for concessional rate of duty under Notification No. 5/1998-CE and its successor notifications, contested this demand on limitation only pleading that while the duty demand is for 1998-1999, 2000-2001 and 2001-2002, the show cause notice has been issued only on 23/1/04 by invoking extended period which is not applicable in view of the facts and circumstanc....
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.... a certificate in this regard was required to be sent to the Assistant Commissioner, that this Circular also provides that the Range Officer during scrutiny of the returns should also check the correctness of the rate of duty applied to the goods cleared as indicated in the return and that the returns of the units paying duty of Rupees One crore or above are also to be checked by Assistant/Deputy/ Additional Commissioners, that when not only the ER-1 returns but also separate letters every month were also being sent to the Department, wherein the details of the quantity and value of the cement cleared during the month and the duty paid was being intimated, the appellant cannot be accused of suppressing the relevant information from the Depa....
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....99,000 M.T. in a financial year and when admittedly they continued to clear the cement in excess of 99,000 M.T. in a financial year at a concessional rate of Rs. 200/- per M.T., it is clear that this wrong availment of exemption was intentional with intent to evade the payment of duty, that under self-assessment system, when the Range Officer is not required to assess the ER-1 return, the Act of the appellant amounts to suppression the relevant information and deliberate contravention of Rules with intent to evade the duty. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. It is not in dispute that the concessional rate of duty....
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....hikaw Co. Ltd. vs. CCE, Meerut reported in 2005 (188) E.L.T. 149 (S.C.) ; and (vi) Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 (216) E.L.T. 177 (S.C.) has held that for invoking extended period something positive other than mere inaction or failure on the part of the manufacturer or conscious or deliberate withholding of information when the manufacture knew otherwise, is required to be established. In the case of Pushpam Pharmaceuticals Company vs. CCE (supra), the Apex Court held that since the expression suppression of fact has been used in the company of such strong words as fraud, collusion or wilful misstatement, it has to be construed strictly and it would not mean any omission, that the Act mus....
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....month and information about availment of exemption notification was being given and beside this, there was also separate communication during each month (Revenue figure statement) giving the information regarding the quantity of the cement cleared during the month and the duty paid, it was very much possible for the Jurisdictional Central Excise Authorities to monitor the aggregate quantity of cement cleared up to the month during the financial year and check as to whether the correct rate of duty had been applied or not. When all the information enabling the Jurisdictional Range Officers to check the accuracy of the duty self-assessed had been given by the appellant and when the Jurisdictional Central Excise officers in terms of a series o....