2014 (9) TMI 562

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....ave heard Mr.Kantharia , learned counsel appearing in support of this Appeal. He submits that though there are concurrent findings rendered by the Commissioner of Central (Excise) on 12.11.2007 and by the Tribunal in the impugned order dated 16.06.2009, yet the Appeal raises a substantial question of law. In his submission, when the Revenue has invoked the extended period within the meaning of sub....

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....statement or suppression of fact or contravention of any of the provisions of the Central Excise Act, 1944 or Rules made thereunder with an intent to evade payment of duty. That contravention should be by any person chargeable with the duty. The Central Excise Officer then can and within five years from the relevant date serve a notice on such person requiring him to show cause as to why he should....

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....cluded that the Assessee acted bonafide on the advice/ purchase order of the customer and availed the exemption. When it was pointed out later on that the condition No.64 of the Notification is not fulfilled and the exemption is not available to the Assessee, the Assessee paid the amount of duty leviable together with interest thereon. There was nothing on record about any ingredients, namely, fra....