2018 (11) TMI 669 – CESTAT KOLKATA – TMI – Non-payment of jute cess leviable under Section 3 of Jute Manufactures Cess Act, 1983 – differential quantity of 7385.446 MT of jute goods – Revenue submits that the documents in respect of difference of 127.840 MT was not produced before the adjudicating authority – Held that:- This Tribunal in the case of Tinplate Company of India Ltd. v. CCE, Jamshedpur [2010 (3) TMI 459 – CESTAT, KOLKATA] held that the assessee filed the monthly returns regularly showing clearances of impugned goods and therefore the department cannot allege suppression of facts with intent to evade duty and extended period of limitation cannot be invoked – appeal allowed – decided in favor of appellant. – E/78025/2018 – FO/76654/2018 – Dated:- 24-9-2018 – Shri P.K. Choudhary, Member (Judicial) Shri Shyamal Dey, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K.Choudhary The appellant is engaged in the manufacturin
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d. He made the ench go through para 4.17 of Order-in-Original. He also made the Bench go through the Cost Accountants certificate dated 28.02.2018. Ld. Advocate also argued that since the movement of goods from and to DSA for the purpose of reprocessing and repacking was all along known to the department, the lower adjudicating authority did not find any reason to hold that the appellant assessee misstated or suppressed any information. Further the demand having been raised for the period September, 2010 to March, 2015, by invoking longer period of limitation, under relevant show cause notice dated 07.09.2015, beyond normal period of 1 (one) year is barred by time. 3. Ld. DR submits that the documents in respect of difference of 127.840 MT was not produced before the adjudicating authority and reiterates the discussions and findings of the impugned order. 4. Heard both sides and perused the appeal records. 5. I find that the show cause notice was issued for a differential quantity of 7
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.02.2018 which was also filed before ld. Commissioner (Appeals) which reads as under: This is to certify that the waste of 127.40 MT generated during the process of 7,658.814 MT of jute materials, which was taken out from the Daily Stock Account (DSA) during the period September 2010 to March 2015. The said waste material duly recorded in the DSA under the heading gunny cutting/cloth cut pieces . The assessee also cleared the said wastage of 127.840 MT from its factory after payment of Jute Manufactures Cess. I familiar with the operations of the Jute Manufacturing Industries over a period of 15 years and I certify that the procedure adopted by the assesee is a common practice in the jute manufacturing industries all over the country. Detailed statement and invoices in respect of the clearance of the said waste materials are also enclosed herewith (35 pages). This certificate has been issued upon the request of the M/s Murlidhar Ratanlal Exports Ltd., Unit – Hasting Jute Mill. We visit
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