2017 (12) TMI 4

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.... for the Appellants Shri M. Saravanan, Consultant, for the Respondent ORDER The brief facts are that on gathering intelligence that the respondent manufactured black tea and cleared the same without payment of duty during the period April 2001 to February 2005 by wrongly availing exemption under Notification No. 4/99-CE dated 26.11.99, 13/2003 dated 01.03.2003 and 43/2003 dated 14.05.2003, the ....

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....; The original authority after adjudication confirmed the demand, interest and imposed penalty besides separate penalty on Shri G.R. Soundrapandian, Managing Partner of the respondent.  In appeal, the Commissioner (Appeals) set aside the demand on the ground of limitation.   Hence the department is now before the Tribunal. 2.   On behalf of the Department Ld. AR reiterate....

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....ing less than 10 hectares of land. 3.   The Ld. Consultant Shri M. Saravanan submitted that the respondent in Appeal No. E/73/2009 has passed away and also produced the death certificate to establish the same.  He argued that the respondent has a good case on merits as well as on the ground of limitation.  On merits the Ld. Consultant submitted that the certificate issued by t....

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....6.11.99 that therefore it is clear that all facts were informed to the department.  That there is no suppression of facts and therefore the Commissioner (Appeals) has rightly relied upon the decision of the Tribunal in the case of   Havukkal Tea and Produce Company (supra) and set aside the demand. 4.   Heard both sides. 5.1   It is submitted that the responden....