2015 (9) TMI 1541

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....rder per : Jaishree Thakur, J.]. - By the Court : The present appeal has been filed challenging the order dated 10-10-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal [2015 (317) E.L.T. 728 (Tribunal)] allowing the appeal of the respondent. 2. Brief facts are that the respondent was engaged in manufacturing of edible products, namely, Namkeen, Bhujia, Mixture, Chabena, P....

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....ty and penalty of Rs. 28,25,128/-. The respondent filed an appeal against the said judgment dated 27-11-2013 wherein, the Appellate Authority came to the conclusion that the impugned demand of levy raised by show cause notice dated 20-12-1999 was hit by the period of limitation. 3. Aggrieved against the dismissal of the demand raised, the present appeal has been filed challenging the said ....

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....the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fra....

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....hat if there has been a misrepresentation by the respondent and concealment, then proviso to Section 11A(1) permits the department to raise a demand within a period of five years. The question, whether there is any suppression or misstatement of fact, does not arise in a particular case because the levy was introduced for the first time on 2-6-1998 and was withdrawn after a period of 46 days on 18....