2013 (10) TMI 1318

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....ax Appellate Tribunal, West Zonal Bench, Ahmedabad ("CESTAT" for short) :- (a)     "Whether the CESTAT was correct in deciding the appeal on the aspect of limitation in favour of M/s. Baccarose Perfumes & Beauty Products Limited, without considering the actual practice for assessment and clearance of the goods by the SEZ Units to the DTA in terms of Rule 75 of the SEZ Rules, 2006?" (b)     "Whether the CESTAT was required to decide the appeal by choice on the aspect of limitation only, without even entering into deciding the relevant issue pertaining to the appeal filed before it on the aspect of "manufacture" particularly when the said aspect is relevant to determine the aspect of suppression a....

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.... appeal of the Revenue on the ground that invocation of the extended period of limitation by the lower authorities was unjustifiable. 5. The respondent-company carried out authorized operations within the Kandla Special Economic Zone ("KASEZ" for short) and they were also authorized to carry out operations of import of goods in all forms or in connection with export of cosmetic skin care products and toilet preparations like perfumes and beauty products. The Revenue authorities were of the opinion that the respondent carried out some manufacturing activities and they clear the products to DTA unit. The definition of "manufacturing of goods" applied was as per the SEZ Act, 2005. After investigation, Revenue authority was of the opini....

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....'s own case and moreover, for seeking extension of the period there was no material on the record. It noted that the respondent filed bills of entry treating their products as "manufactured products" and presented the same for assessment to the Customs authorities at KASEZ and the Customs authorities at KASEZ has assessed the bills of entry and exemption Notification No. 45/2005-Cus. was made applicable in case of the respondent. A clearance intimation also was indicated by the respondent in the materials presented before the authorities for availing the benefits of Notification No. 45/2005-Cus. In such background, it was of the opinion that no case is made out for extending the period of limitation beyond the period of six months, in absen....