TaxTMI 
TaxTMI 
2015 (10) TMI 39
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....M.S. Negi, DR, for the Respondent. ORDER Appeal has been filed against Order-in-Appeal No. 59/(MPM)CE/JPR-1/2006, dated 13-3-2006 which upheld the Order-in-Original No. 111/2005, dated 2-12-2005 passed in respect of show cause notice dated 2-12-2004. 2. Briefly stated, the facts are as under : The appellants are a 100% export oriented unit and generate electricity for captive consumption.....
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.... of electricity supplied to their colony and that they did not use any non-duty paid diesel for generating electricity supplied to residential colony. Therefore, based on the quantity of electricity supplied to the colony during the period January 2000 to July, 2003. The Revenue computed a demand of Rs. 6,16,913/- being the duty payable on diesel required to produce that quantity of electricity on....
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....y w.e.f 1-1-2000. They had been procuring (importing) duty paid diesel also and their use of such diesel, it is not disputed by Revenue, would have produced more electricity than the quantity of electricity supplied to the colony for which they had even installed a separate meter. The show cause notice does not bring out as to what they wilfully misstated/suppressed with the intention to evade. It....
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.... observed that mere failure or negligence on the part of the manufacturer does not attract the extended period. In case of CCE v. Chempher Drugs Liniments - 2002-TIOL-266-SC-CX, Supreme Court held that something positive other than mere inaction or failure on the assessee's part or conscious withholding of information when assessee knew otherwise is required for invoking extended period. In the ca....