2026 (7) TMI 994

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.... E R 1 Return for February 2017 has shown clearance of 85160 kgs wax for home consumption and they have also shown clearance of 81,000 kgs clearance for export. However, the appellant has paid the Excise Duty only in respect of 4,160 kgs of wax for the month of February 2017. On the grounds that the appellant has not paid the Excise Duty on 81,000 kgs of wax cleared in the month of February 2017, a Show Cause Notice was issued on 23.07.2019. The Show Cause Notice, invoked the extended period provisions to demand an amount of Rs.2,00,273 as Excise Duty. After due process, the lower authorities have confirmed the demand. Being aggrieved, the appellant is before the Tribunal. 3. On going through the records, it is found that the appellant h....

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....uppression on the part of the appellant. Hence, the confirmed demand is being set aside even on account of time bar. 8. The impugned order is set aside and appeal is allowed. The appellant could be eligible for consequentiality if, any as per law. (Dictated and pronounced in the open court) ============= Document 1 CENTRAL BOARD OF EXCISE AND CUSTOMS Ministry of Finance - Departinent of Revenue ETAILS OF CLEARANCE CETSH Description of Goods Unitiot Quantity Opening balance Quantity Manufactured Quantity Cleared Closing balance Assessable Value (RS)) 5220090 WAX KG 160482.00 67684.00 85160.00 143006.00 82276Home Clearanc ON TARIFF NOTIFICATION USED FOR CLEARANCE SI. No N.T. Notification Availed N.T. Notification S. No....

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....ANK A/c No. 073113046011720 Buyer CALCUTTA WAX CO. 74 UTKALMONI BANDHU SARANI 1ST FLOOR KOLKATA- 700007 W.B VAT TIN 19570451020 Range IV Division HOWRAH WEST Commissionerate HALDIA PAN / income Tax No AAACV9790K 26 Branch BURRA BAZAR, KOLKATA IFS Code ANDB0000731 Invoice No. Dated E/111/2016-2017 25-Feb-2017 Buyer's Order No Dated EX/64/16-17 25-Feb-2017 Delivery Note Dated SELF 25-Feb-2017 Supplier's Ref./Order No. NIL Despatch Document No Despatched through Destination WB25D/4853 KOLKATA Date & Time of issue of Invoice Motor Vehicle No 25-Feb-2017 at 13:10 WB25D/4853, EX-FACTORY Date & Time of Removal of Goods 25-Feb-2017 at 13:10 Authenticated By for VINAYAK OIL & FATS (P) LTD, Mod....