2026-VIL-27-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of traction motor – Denial of exemption – Appellant is engaged in manufacture of Traction Motor – Enquiry revealed that Appellant had not paid duty on Traction Motors cleared by them to various zones of Indian Railways – Department issued show cause notice proposing demand of duty by invoking extended period of limitation – Commissioner confirmed demand of central excise duty – Whether Appellant is eligible for benefit of exemption provided under Notification No.12/2012-CE – HELD – Main contention of Appellant is that benefit of Notification No.12/2012-CE should be available to all Traction Motors cleared to various zones of Indian Railways. Benefit of said Notification is available only when Traction Motors are used within factory of production. It is an admitted fact that goods in question were removed outside the factory of Appellant. Since Appellant had not fulfilled conditions laid down under Notification No.12/2012, Appellant is not eligible for benefit of exemption provided under said Notification. Appellant is liable to pay duty on Traction Motors manufactured and cleared to various zones of Indian Railways – Appeal disposed of - Invoking of extended period of limitation – Demand of duty – Whether invoking of extended period of limitation is justified in facts and circumstances of case – HELD – Entire demand had been raised and confirmed on basis of information furnished by Appellant in their ER-1 and ER-6 Returns. Appellant had not suppressed any information from Department. In such circumstances, invoking of extended period of limitation is not sustainable. Consequently, demand confirmed in impugned order by invoking extended period of limitation is set aside. Demand confirmed in impugned order for normal period of limitation is uphold. Matter is remanded back to Adjudicating authority for limited purpose of quantification of demand for normal period.
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