2018 (1) TMI 352

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....hra, AR for the Respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of Plastic Power Cables, classifiable under Chapter 85 of the CETA, 1985. The appellant cleared a portion of the dutiable finished goods without payment of duty to Delhi Metro Rail Corporation Ltd. and Bombardier Transposition India Ltd. under Notification No.6/2....

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.... records, we find that the appellant is mainly contesting the demand on limitation. The ld. Advocate for the appellant submitted that the appellant cleared the goods at 'nil' rate of duly and submitted certificate as required under the exemption notification. The appellant also disclosed entire facts in the return, which were duly audited by the Central Excise officers from time to time. Thus, the....

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....ellant submitted the certificate for the purpose of availing the exemption notification. It is contended by the appellant that they have mentioned the availment of the exemption benefit in the monthly E.R.-1 return. The adjudicating authority accepted this fact. But, it is observed that the appellant had not disclosed in E.R.-1 return regarding non-maintenance of separate records under Rule 6 (3) ....

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....ods, not indicated in the declaration for claiming exemption for specified goods, extended period of limitation cannot be invoked, as the unit was visited by the Central Excise officers. The Hon'ble Supreme Court in the case of Uniworth Textiles Ltd. Vs. CCE.,- Raipur- 2013 (288) E.L.T. 161(S.C.) observed in respect of invocation of extended period of limitation that it is on the Department to pro....