2015 (4) TMI 209

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....S. Sunil, Adv., Mr. Harsh Gopalia, Adv., Ms. Neeru Vaid, Adv. For Respondent : Mr. A. K. Sanghi, Adv. Mr. Arijit Prasad, Adv. Ms. Sushma Manchanda, Adv. Mr. B. K. Prasad, Adv. ORDER Two appeals were filed before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') by the Commissioner of Central Excise against M/s. Pashupati Spinning & Weavin....

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....ing thread but the department had never raised any objection. The appellants have also been showing the clearance of sewing thread in their invoices while clearing from their factory and also in the detailed calculation charts submitted regularly alongwith the RT-12 returns during the relevant period. Moreover, I also find that the factory of the appellants was being visited regularly by various a....

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....125) ELT 510 (T) and 2000 (126) ELT 1057 (T). In all these cases, it has been held that the extended period of limitation would not be invokable when the later show cause notice seeks to demand duty for a period prior to the period involved in the earlier show cause notice. As such, the ratio of these judgments squarely applies to the present case. In view of the above position the demand for duty....

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....o. 25/97 dated 07.05.1997 would not apply so as to exempt the products of the respondent for the reason that the Tariff Heading under which they fell, namely, Heading No. 55.08 spoke of 'sewing thread of man-made staple fibre'. This would only apply under Note 3 to Section XI of the Schedule to the Central Excise Tariff Act, 1985, if, for the purposes of this Heading, sewing thread is put ....