2018 (5) TMI 197

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....e  for the Appellant(s) Shri.Atul Handa, DR for the Respondent(s) ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order, wherein  the benefit of exemption Notification No.49-50/2003-CE dated 10/06/2003 was denied for the period 06/06/2007 till 31/03/2009. 2.   The facts of the case are that the appellant is located in the State of Himacha....

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....authority.  The adjudicating authority allowed the exemption to the appellants under the said notification  with effect from 30/04/2009, but for the prior period, the exemption was denied. Against the said order, the appellant is before us. 3.   Heard both sides and perused the records. 4.   The sole ground taken by the appellant in this appeal that the show-cau....

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....ve filed declaration on 30/04/2009 from the said date they have given exemption, as the appellant did not intimate to the department through proper declaration in terms of Notification No.49-50/2003-CE dated 10/06/2003. Therefore, the extended period of limitation is rightly invocable.  He also took support of the decision of the Honble Apex Court in the case of  Mehta & Co. - 2011 (264....

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....w-cause notice has been issued. Therefore, the show-cause notice issued to the appellant is barred by limitation. 8.   We further take note of the fact that the Ld. AR took support the decision in the case of Mehta & Co. (Supra) to say that the extended period of limitation is invocable. We take note of the fact that as in the said case, the  investigation was started in the year....