Sun Pharmaceuticals Industries Ltd vs Vadodara-Ii on 13 October, 2023
7. We also hold that since the appellant have made a detailed declaration
before the proper officer of the department regarding the facts of payment
of various kinds of the dues and utilisation of Cenvat credit in the month of
August, 2012 and department has already issued a no-dues certificate on
13.10.2012 to the appellants therefore, making allegation of any
suppression of facts, misdeclaration or any other contravention with an
intention to evade duty are not present in this case. Since the entire
demand is beyond normal period, the same is hit by period of limitation and
therefore, unsustainable. While holding this view, we also rely upon the
decision of this Tribunal in the case of Kaybee Tex Spin Limited vs. CC,
Ahmedabad - 2019 (368) ELT 148 (Tri. Ahmd.)
"4.7 We find that the appellant have also raised the ground of limitation, on this,
the fact is that the appellant have cleared the goods in DTA on payment of full duty by
following the procedure such as issuance of excise invoice wherein the duty payment
has been shown, the same particulars were reflected in their monthly ER-2 return. In
this fact when the department was in complete knowledge regarding the clearance of
finished goods in DTA, they were not prevented from verifying the fact that whether the
appellant have obtained the permission from Development Commissioner or not.
However, the department has not raised any objection at the relevant time, it is only
subsequently on scrutiny of ER-2 return were carried out. There is no change of
6
Appeal Nos. C/10718-10719/2017-DB
circumstances at the time of clearance of goods, filing of ER-2 return and the verification
of the same at the later stage therefore, there is absolutely no suppression of fact or
mis-declaration with intend to evade payment of duty on the part of the appellant.
Therefore, we are of the clear view that extended period of demand cannot be invoked
hence the demand for extended period is not sustainable on limitation also."