2008 (7) TMI 313

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....t. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of chewing gum, toffee, candy, containing cocoa etc. which items are notified under Section 4A of the Central Excise Act for payment of duty on the basis of MRP. 2. The appellants are also availing the benefit of Cenvat credit in respect of the inputs used ....

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....n 11AC and 38A of the Act ibid. 3. We have heard Shri V. Laxmikumaran, Advocate with Shri R. Ravi, Advocate appearing for the appellants and Shri H.K. Thakur, Jt. CDR appearing for the Revenue. The learned Advocate argued the matter on merits as also on the point of limitation but fairly drew our attention to the earlier order of the Tribunal in the case of Jayco India Pvt. Ltd. v. C.C.E., Chandi....

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....ssessee, regarding non-applicability of provisions of extended period, I find that the assessee, vide their letter dated 14-8-2002, had intimated the department that they were running sales promotion scheme. Entries in respect of 'tattoos', were however, made in RG-23A part I w.e.f. 18-10-2001 by describing the impugned tattoos as packing material. 'This was positively a misdescription. I further ....

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....d." As is clear from the above, Commissioner has taken the date of writing the letter by the appellant on 14-8-02 as the relevant date for the purpose of computing the normal period of limitation of one year, while at the same time, admitting that entries in respect of tattoos were made in RG-23A Part-I w.e.f. 18-10-2001. As such, it becomes clear that irrespective of writing letter dated 14-8-02....