2019 (5) TMI 1455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent ORDER PER: RAMESH NAIR The brief facts of the case are that the appellant is engaged in the manufacture of Printed Flexible Laminate (in roll and pouch form) for which they purchased printing cylinder. For some un-used excess cylinder they have raised debit notes towards liquidator damages to the buyers. The department has demanded duty on value of the debit notes considering....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iscrepancy was pointed out, therefore, the facts was known to the department, hence there is no suppression, therefore, the demand for the extended period is time bar. She placed reliance on the following judgments: * Vimlachal Print & Pack Pvt. Ltd 2017 (6) GSTL 496 (Tri.-Ahmd.) * Bhagwati Oxygen Ltd 2000 (117) ELT 647 (Tribunal) * Faridkod Cooperative Sugar Mills 2004 (171) ELT 174 (Tribun....