2018 (2) TMI 783

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....espondent Per: Ashok Jindal Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) has dropped the show-cause notice issued to the respondent. Respondent also filed Cross Objection to the appeal filed by Revenue. 2. Brief facts of the case is that the respondent imported brass dross which has been used for manufacturing of brass ingots. Respondent was neith....

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....ot file for claiming benefit of exemption under Notification 149/86 dated 01.03.1986 and 98/88 dated 01.03.88 shows that the respondent has suppressed the fact from the department. In the circumstance, extended period is rightly invocable therefore, the impugned order is to be set aside. He takes support of the decision of the Hon'ble Apex Court in the case of Eagle Flask Industries Ltd. v. CCE - ....

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....use notice issued on 14.10.1988 for the period 01.03.1986 to 31.03.1988 is barred by limitation as the activity of the respondent was in the knowledge of the Revenue in May itself, therefore extended period of limitation is not invocable. 5. Heard both sides and considered the submissions. 6. It is an admitted fact that the show-cause notice has been issued to the respondent by invoking exte....