2018 (5) TMI 1215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ikesh, Advocates for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.144/ST/APPL/Noida/2011 dated 30/06/2011 passed by Commissioner (Appeals), Customs & Central Excise, Noida. 2. The brief facts of the case are that the appellants were issued with a show cause notice dated 16/06/2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- and therefore, the show cause notice was not maintainable. The Original Authority did not appreciate the arguments and held that as per the plain reading of the said Notification the exemption was admissible to goods transported as a single consignment for which the freight charged was not above Rs. 750/- and if there are more than one consignment consigned to the same consignee then the exempti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore, there was no deliberate breach of law by them. Aggrieved by the confirmation of demand sustained through the impugned Order-in-Appeal, appellants have preferred present appeal. 3. Heard the learned Counsel for appellant, he has submitted that the demand was raised by invoking proviso to of Sub-section (1) of Section 73 of Finance Act, 1994 whereas the period for demand was from January, ....