TaxTMI 
TaxTMI 
2008 (7) TMI 434
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....or imposition of penalties on both the applicants. Accordingly, penalties imposed upon them are set aside." Thereafter, once again in Paragraph No. 4, the following questions have been proposed. "(a) Whether contravention of the terms of Notification No. 8/97-C.E. with regard non-conformity to its substantive condition, shall be deemed as contravention of the Central Excise Act 1944 and Rules issued thereunder, as is envisaged for applying extended time limit of 5 years under proviso to Sec. 11A(1) of the Central Excise Act, 1944. (b) Whether non-disclosure of the fact that such goods were not manufactured wholly from raw materials manufactured in India does not amounts to suppression of material facts as envisaged under proviso to....
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..... beyond period of six months is concerned, the Tribunal held that there were conflicting decisions of various Benches of Tribunal recording different opinions as regards eligibility to exemption under Notification No. 8/97-C.E. and therefore, a Larger Bench of the Tribunal had been constituted to resolve the said conflicts. That in the circumstances, it could not be stated that the respondent assessee could be held to have made any willful misstatement or deliberately suppressed facts with intent to evade duty. Penalties were also cancelled on the parity of reasoning. 4. The learned counsel for the appellant has invited attention to the allegations made in the show cause notice and the findings recorded by the adjudicating officer to su....
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....er located in India and that producer had used imported raw materials in the manufacture of Mother Liquor, their clients could not be denied the benefit of Notification No. 8/97 for Aluminium Hydroxide and Copper Sludge, since it is made from raw material namely Mother Liquor manufactured or produced in India. In this situation, it would not be suggested that Mother Liquor is not wholly made from indigenous raw material, merely because the producer has manufactured Mother Liquor using imported raw materials. Therefore, the position would be no different if the Mother Liquor, instead of being purchased from another indigenous producer, has been produced by our clients himself in its own factory." 6. The Tribunal in its impugned order date....
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.... misstatement or deliberate suppression of facts with intent to evade duty. In any case, we find that while dealing with the said aspects, Commissioner has not referred to any positive attempt on the part of the appellant to keep the said vital information away from the Department. As such, we are of the view that the demand of duty raised beyond the normal period of limitation is barred and hence not sustainable. For quantification of the demand within the period of limitation, the matter is being remanded to the original adjudicating authority." 8. Thus, it is apparent that the question revolves round the fact as to whether there was any non levy of Excise Duty or short levy or short payment by reason of fraud, collusion or any willful....