2019 (3) TMI 889

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....HNICAL) Shri K. K. Maity, Sp. Counsel for the Revenue Ms. Rakhi Purnima Paul, Advocate for the Respondent ORDER PER CORAM These five appeals have been filed by Revenue against the various Orders-in-Appeal passed by the Commissioner (Appeals), Kolkata. The Respondents, exported Mica Products through Air Cargo Complex, Kolkata through different Shipping Bills. As per the Second Schedule of ....

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....usion or willful mis-statement or suppression of facts. 3. The Original Adjudicating Authority in these cases, upheld the proposal in the Show Cause Notices and confirmed the demand for payment of export cess. However, when these orders of the Adjudicating Authority were challenged before the Commissioner of Customs (Appeals), he set aside the demands by issue of separate Orders-in- Appeal. He to....

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....t cess. Since the SCNs have been issued within the period of five years, he submitted that the demands may be upheld. 6. The Ld. Advocate on behalf of the Respondents supported the orders of the Commissioner (Appeals). It is her submission that the Show Cause Notice has been rightly held to be time barred. She drew my attention to the findings of the Commissioner (Appeals) in which he has referre....

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....for demand of cess within a period of five years from the dates of export by invoking the proviso to Section 28 by alleging suppression etc. on the part of the exporters. A perusal of the Show Cause Notices reveal that the only reason cited for alleging suppression and willful mis-statement is the exporters, on self assessed shipping bills, did not pay the export cess. The act of not paying the ce....