COMMISSIONER OF CENTRAL EXCISE, GUNTUR Vs. MADDALA INDUSTRIES

JUDGEMENT

(1.) THIS is a Revenue appeal against Orders -in -Appeal Nos. 210 and 211/04, dated 3 -9 -2004. The issue pertains to the availment of Notification No. 8/01 -C.E., dated 1 -3 -2001 and also claiming the benefit of exemption under Notification No. 9/01 -C.E., dated 1 -3 -2001. The Revenue has contended that the assessee cannot avail the benefit of both these notifications and they are required to clear the goods at tariff rate of 16% ad valorem.

(2.) THE learned Advocate submits that the Commissioner has given a detailed finding upholding the assessees contention for availing the benefit of the Notifications. He also contended that the demands are barred by time and also there was no suppression of facts, as all the facts were known to the department and concessional rate of duty was being paid. Therefore, invoking larger period beyond the time -limit is not sustainable.

(3.) THE learned SDR reiterated the ground of appeal. He could not show to the Bench as to how the demands were sustainable and not time barred. There was no allegation of suppression of facts or mis -declaration in the matter. The Revenue has also not taken any ground on time bar. Therefore, the SDR was helpless in the matter and could not defend the submissions made by the assessee that the demands were also barred by time. However, he reiterated the contentions of the Revenue that the assessee cannot avail the benefit of both these notifications.