2017 (12) TMI 957

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainst the order of the Customs, Excise and Service Appellate Tribunal, Allahabad Bench, Allahabad dated 24.02.2016 raising the following questions of law: "1. Whether the CESTAT has has committed an error of law in holding that there was no suppression of facts on the part of the party in the situation where the principal manufacturer supplying goods to the party filed a declaration under notification no. 214/86-CE declaring therein that duty would be paid on the goods by them whereas they did not pay the same on the final products? 2. Whether the CESTAT has gravely erred in holding the extended period of limitation as time barred in the situation where the party did not mention details of job work in the monthly ER-1 retu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....)    ................. (c)    ................. (d)    ............... (e)    ................. (f)    .................. (g)    ............... (h) We undertake the responsibilities of discharging the liabilities in respect of CE duty leviable on the final products under the laid down provisions of Central Excise if applicable." In view of the aforesaid declaration being submitted by the principal manufacturer/s, the present assessee did not make any duty payment at the time of making clearance of the goods to the principal manufacturer/s. It is also recorded that during same time period for whi....