2019 (1) TMI 244

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....r the Appellants Shri S.K. Bansal, AR for the Respondent ORDER Per Anil Choudhary: 1. Present appeal is filed against Order-in-Original dated 26.11.2014 whereby the learned Adjudication authority had confirmed the demand to the extent of Rs. 19,27,852/- out of proposed demand of Rs. 58,66,016/- raised in the show cause notice for the period June, 2008 to Feb. 2013, vide show cause noti....

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....destinely removed during the period June, 2008 to Feb. 2013 on which Central Excise duty was not paid nor registration was taken, hence demand was raised involving the extended period of limitation, and SSI benefit was also denied. 4. That the contentions of appellant are that, the tailor made food, fast food, dishes are having shelf life for a smaller period and thus they are not excisable goo....

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....he rival submissions we find that, it is an admitted fact that the appellant was running the Restaurant since 1955 and under one banner was selling Indian, Continental, Fast food, Desserts, Biscuits, Cake, Chocolate, etc. The learned adjudication authority has granted SSI benefit by holding that the turnover related to trading items (bought out), foods items which have a limited or short shelf lif....

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....he said facts and circumstances of the case, when it is an admitted fact that the appellant was duly registered with Commercial taxes department, has neither charged nor calculated any excise duty, recorded the turnover in balance sheets, books of accounts, maintained vouchers, menu card, bills etc., invocation of extended period on the ground of alleged evasion and suppression of facts is not ten....