2025 (9) TMI 1779

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....MBER ( TECHNICAL ) For the Appellant : Ms. Priyanka Goel. Advocate For the Respondent : Shri S.K. Ray, Authorised Representative P. ANJANI KUMAR 1. M/s Sidharth Polysacks Pvt Ltd., the appellants, are engaged in the manufactured of 'poly propylene bags (PP bags) & HDPE bags'. During the audit of the records of the appellant, Revenue observed that the appellant cleared PP bags to nonind....

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....the same accordingly. She submits that the appellants are a registered unit and have been filing ER-1 returns regularly and were being audited at regular intervals. Extended period cannot be invoked as there is no suppression, fraud etc with intend to evade payment of duty. Moreover, the show cause notice being issued on the basis of an audit extended period cannot be invoked as held in Sunshine S....

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....ether the PP bags cleared by the appellant are classified under CETH 39232100 and whether extended period cannot be invoked in the facts and circumstances of the case. The appellants claim that they have purchased only polypropylene granules from M/s Reliance Industries and they have not purchased any polyethylene compound. There was no way they could manufacture polyethylene bags. Their purchase ....