2017 (2) TMI 1142

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....cation 50/2003-CE dated 10.06.2003. The appellant filed proper declaration before start of production by providing details of inputs used in manufacturing of specified goods, copy of partnership deed, manufacturing process Pollution Control certificate from Director of Industries (HP) and other relevant documents. After taking cognizance of the documents filed by the appellant, the appellant were granted exemption vide letter dated 18.05.2011. The appellant was engaged in the manufacture of Grey Oxide, Red Lead, lead Plates and Batteries availing exemption under Notification No. 50/2003-CE dated 10.06.2003 ibid. The investigation was started and it was found that the appellant is also manufacturing of Red Oxide which is classifiable under c....

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....t cannot be presumed that they have intimated to the department that they are manufacturing the said product, therefore, it is a clear cut case of suppressed the facts. Moreover, the investigation was initiated in September, 2011, therefore, the extended period of limitation is rightly invoked. 5. Heard the parties and considered the submissions. 6. In this case, we find that the short issue involved is that whether the facts and circumstances of the case, the extended period of limitation is invokable or not? 7. The main defence in appeal is that they have filed declaration on 30.03.2010 for availing exemption Notification No. 50/2003 and filed the manufacturing process by way of showing the chart as well as the explaining the sam....