TaxTMI 
TaxTMI 
2019 (3) TMI 765
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.... ORDER Per: M.V. Ravindran. This appeal is directed against order-in-appeal No. 60/2009(V-II) CE dated 31.08.2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether confirmation of demand by the lower authorities by invoking longer period of limitation on the ground of suppression with intention to evade payment of duty is correct or otherwise. 4. A....
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....charged the entire duty liability with interest under protest on 30th September 2005. By a letter dated 07.02.2007 they clarified it to the department that pesticides had expired putrid and false smelling and therefore they were disposed of since the unit was not functioning from October 1999, these things could not be brought to the knowledge of the Revenue earlier. It is his submission that afte....
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....pellate Authority has clearly brought out that appellant is not able to make a case that they had informed the departmental authorities about the clearances of these goods without payment of duty in November 2004. It is his submission that this was noticed only during the audit of the unit. Hence there was suppression of facts. 6. On a careful consideration of the submissions made, I find that th....
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....ut by the auditors and clarified to the department by a letter dated 07.02.2006 that it was due to bonafide impression they did not pay the duty on the clearances of returned finished goods was unnecessary and a show-cause notice dated 18.06.2008 was issued by invoking extended period. In my view allegation of suppression can not stand the scrutiny of the law, as appellant has been stating from th....