UNION OF INDIA Vs. SHIV DEEP INDUSTRIES

JUDGEMENT

(1.) The present appeal has been filed challenging the order dated 10-10-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal [2015 (317) E.L.T. 728 (Tribunal)] allowing the appeal of the respondent.

(2.) Brief facts are that the respondent was engaged in manufacturing of edible products, namely, Namkeen, Bhujia, Mixture, Chabena, Papad and Sweetmeats. Vide a notification dated 2-6-1998 these products were liable to Excise duty for the first time. On hue and cry being raised, the Government on reconsidering the matter, rescinded the levy vide Notification No. 17/98-C.E., dated 18-7-1998. The appellant had asked for details of the production during the period the duty was imposed and these details were supplied by the respondent on 4-9-1998 itself. The respondent was served a show cause notice as to why penalty be not imposed for not paying duty on the products for the period of 46 days. Reply was filed to the show cause notice and a stand taken therein that it was on account of a mistaken belief that the levy had been withdrawn in to that the Excise duty was not paid. The Commissioner upheld the demand of Excise duty and penalty of Rs. 28,25,128/-. The respondent filed an appeal against the said judgment dated 27-11-2013 wherein, the Appellate Authority came to the conclusion that the impugned demand of levy raised by show cause notice dated 20-12-1999 was hit by the period of limitation.

(3.) Aggrieved against the dismissal of the demand raised, the present appeal has been filed challenging the said order on the ground that the demand raised was within the period of limitation and that the Appellate Authority had erred in dismissing the appeal of the Department as being time-barred.