2015 (11) TMI 457

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....issue that arises for consideration in this appeal filed by the revenue is whether the first appellate authority has erred in setting aside the demands raised for the period beyond the limitation or otherwise. The relevant facts, filtering out the unnecessary details are the respondent has a factory at Andheri at Vasai. The respondent has during the period 2003  04, 2004  05 availed the benefit of small scale industry exemption under notification number 8/2003  CE for the clearances effected from their Andheri unit. The respondent when they started the Vasai unit, they preferred to avail the benefit of notification number 9/2003  CE. The difference between both the notification is that under 8/2003 assessee is eligible t....

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....at they are not in appeal against the findings recorded by the first appellate authority on merits and for confirmation of the demand within the limitation period. It is also his submission that the cross objection filed by them is in support of the reasonings given by the first appellate authority to drop the proceedings for the extended period. 6. On consideration of the submissions made by both sides, we find that the revenues appeal is without any merit for more than one reason. 7. Firstly, we find from records that the unit at Andheri filed the declaration as required and for availament of the benefit of the notification number 8/2003. At the time of the filing such declaration they had no intention to start new business at anot....

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....od Products - 2004 (117) ELT 110 (SC). For imposing penalty their willingness to abide by the law should not be mistaken with a deliberate attempt to wriggle out from the duty liability and penal action. Not only they have paid duty with interest but also they have submitted all the necessary information pertinent to assessment and duty liability. In this manner they have discharged the onus cast on them under Central Excise law. Therefore, no allegation or suppression or facts or mis-statement could be alleged against them, Shri.Birari has pleaded. They have submitted an elaborate appeal memorandum and relied upon the following case laws: (i) M/s.Danmet Chemicals Ltd. V s. CCE - 2005 (182) ELT 225 ('I')  (ii)....