2019 (12) TMI 545

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...., Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein differential duty has been demanded on clearance of the goods. 2. The facts of the case are that the appellant is an exporter and exported a consignment of cobalt bearing tools. The said consignment was rejected by the foreign buyer and goods came back to....

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....hey had cleared as scrap. The matter was adjudicated, demand of differential duty was confirmed along with interest and penalty equal to the duty was also imposed. Against the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that all the facts of export and rejection of the export goods was in the knowledge of the department, moreover, the clearance of the sa....

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....od of limitation, it is the submission that mere knowledge by the department cannot be debarred the respondent not to invoke extended period of limitation as held by the Hon'ble High Court of Gujarat in the case of Neminath Fabrics Pvt Ltd. reported in 2010 (256) E.L.T. 369 (Guj.). 5. Heard the parties, considered submission. 6. On consideration of submissions made by both the sides, I find ....