2025 (2) TMI 257

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....ER (TECHNICAL) None for the appellant. Shri Rakesh Agarwal, Authorized Representative for the Department ORDER None appeared on behalf of the appellant and it is seen that nobody has been appearing on the last several dates when the matter was listed. We have heard Shri Rakesh Agarwal, learned authorized representative for the department and perused the records. 2. M/s Shape Enginee....

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....sion that the appellant was not entitled to the benefit of the exemption notification and accordingly a show cause notice [SCN] dated 01.04.2015 was issued by the Assistant Commissioner covering the period June 2010 to October 2010 invoking extended period of limitation. It was proposed in the SCN to deny the benefit of the exemption notification and recover central excise duty amounting to Rs. 4,....

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.... through the submissions of the party, it appears that the party has not fulfilled the provisions of condition No. 19 for availing exemption from payment of central excise duty attached with Sl. No. 91 of Notification No. 6/2006-CE dated 01.03.2006 and have not paid central excise duty amounting to Rs. 4,84,272/- on clearance of goods worth Rs. 47,01,690/- which the party was required to pay under....

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....The Assistant Commissioner had not examined the question of limitation because he found in favour of the appellant on merits. The Commissioner (Appeals) did not record any findings on the question of limitation. 9. From the SCN, we find that extended period of limitation was invoked only on the ground that the appellant, by way of willful mis-statement and wrong availment of the said notificati....