Custom, Excise & Service Tax Tribunal
M/S Devan S Modern Brewries Ltd vs Cce & Customs, Jammu & Kashmir on 6 January, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160 017 COURT NO.1 Appeal No. E/2258/2009-(SM) [Arising out of the Order-in-Appeal No.482-83/CE/Chd-II (J&K) dated 19.05.2009 passed by the CCE (Appeals), Chandigarh) Date of Hearing/Decision: 06.01.2017 For Approval & signature: Honble Mr. Ashok Jindal, Member (Judicial) M/s Devans Modern Brewries Ltd. Appellant Vs. CCE & Customs, Jammu & Kashmir Respondent
________________________________________________________________________________ Appearance Sh. Sudeep Singh, Advocate- for the appellant Sh. V.Gupta, AR -for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO.: 60005 / 2017 Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein it was held that the show cause issued to the appellant is within time.
2. The Ld. Counsel for the appellant submits that the show cause notices was not received by the appellant and the same were received by the appellant only on 14.01.1999, which was beyond the normal period of limitation to issue the show cause notices, therefore, the demand of duty against the appellant is time barred.
3. On the other hand, the Ld. AR submits that as the Show cause notices had been received by the appellant physically, therefore, the appellant cannot take the defence that the show cause notices have been issued beyond the period of limitation.
4. Heard both the sides and considered the submissions.
5. On observations of the show cause notices, I find that all the show cause notices although received by the appellant but the same remained in date. In that circumstances, as the Revenue has failed to prove the evidence on which date, the show cause notices has been served on the appellant, therefore, the benefit of doubt goes in favour of the appellant who stated that they have received the show cause notices on 14.01.1999 which is beyond the normal period of limitation to issue the show cause notices.
6. In that circumstances, I hold that the show cause notices issued to the appellant are highly time barred. Therefore, the impugned order is not sustainable.
Consequently, the impugned order is set aside. The appeal is allowed with consequential relief, if any. (Dictated & Pronounced in the open court) Ashok Jindal Member (Judicial) rt 1 E/2258/2009 M/s Devans Modern Breweries Ltd. Vs. CCE, Jammu & Kashmir