2019 (9) TMI 277

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....84 and the same was cleared by them (i) under exemption during the period 15/04/2004- 12/08/2007 and (ii) From 17/08/2007 - 26/01/2008 on payment of concessional rate of duty at the rate of 8.24%(BED 8%+ Ed. Cess @2% of BED+ 1.% H.S. Edu Cess of BED) By availing benefit of Notification no. 06/2002-CE dated 01.03.2002(as amended) and under notification no. 06/2006-CE dated 01/03/2006(as amended) vide notification no. 06/2007-CE dated 01/03/2007, it was noticed by the department that the "Relax Drums/Conveyer Drying Machine" (refer Sno. 5 of the list specified as specified under Sr. No. 193 of Notification no. 06/2002-C.E. dated 01.03.2002 and Sno. 5 of the list as specified under no. 3 of notification no. 06/2006-C.E. da....

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....no. 06/2007 dated 01.03.2007. With this detailed verification, it is clear that entire detail regarding the production claiming the exemption notification was well within the knowledge of the department right from the August, 2007, when registration certificate was issued. The Show Cause notice for the period 01.04.2004-28.02.2008 was issued on 06.04.2009 i.e. for normal period of one year. Therefore, the entire demand is time barred. He further submits that the issue was not free from doubt that on the same issue there were cases made out against various parties. The similar issue came before this Tribunal in the case of Accurate Transheat Pvt. Ltd. vs CCE, Surat (supra) wherein this Tribunal vide order no. A/11173-11174/2018 dated 09.02.2....

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....his letter was not considered by the lower authorities as the same was neither presented nor available at the time of adjudication. Since, only on this letter, by verification report, the Superintendent has mentioned about availing the exemption notification no. 06/07-CE dated 01.03.2007, the appellant's submission is that there is no suppression of fact. Hence, the extended period of will not apply. We are of view that since this vital letter dated 30.08.2007 was not dealt with by the lower authorities, entire matter on limitation needs to be reconsidered by the Adjudicating Authority. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order. The appeal is allowed by way of ....