2025-VIL-756-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Appellant cleared goods as food mixes, separately classified as Sharbat falling under tariff item 2106 9011. During a subsequent Audit, the Department observed that the appellant had wrongly assessed and paid duty at 2% under Section 4 of the CEA, 1944 and wrongly availed the benefit of SSI exemption, as the goods were liable to be assessed under Section 4A of the Act at 6% duty - Department invoked the extended period of limitation on the ground that the appellant had knowingly and willfully suppressed material facts from the department by resorting to wrong valuation and wrongly claiming SSI exemption - HELD - Appellant had obtained registration after disclosing the nature of goods along with its ingredients and the classification adopted. The appellant had also filed returns disclosing the quantum of clearances along with HSN number and the details of exemption notifications. Thus, the revenue was aware of the material facts regarding classification under tariff item 2106 9011 and the claim under the exemption notification. Merely because the goods were assessable under Section 4A and not under Section 4 will not make out a case of suppression, as the relevant facts were already in the knowledge of the revenue - The grounds relied upon by the Dept to invoke the extended period, such as non-submission of price list, clearance of goods and non-payment of duty, were not sufficient to sustain the charge of suppression with intent to evade duty - The impugned order is set aside to the extent it confirmed the invocation of the extended period of limitation - The appeal is allowed
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