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T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
EPC International Pvt. Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT
1. This intra-Court appeal filed by writ petitioner is directed against the order dated 9th March, 2017 in WP No. 5757 (W) of 2017. The said writ petition was filed challenging an order-in-original dated 29.11.2016 passed by the Commissioner, Central Excise and Service Tax, Siliguri Commissionerate, the second respondent in this appeal. The facts leading to the filing of the writ petition could be summarized as follows.
2. The second respondent issued show cause-cum-demand notice dated 11th March, 2016 alleging that the appellant has contravened the provisions of Sections 2(f) and 3 of the Central Excise Act, 1944 (the Act) read with Rules 4, 6, 8, 10 and 12 of the Central Excise Rules, 2002 (the Rules) inasmuch as they have clandestinely manufactured and cleared 'Special Boiling Point Spirit' classifiable under Central Excise Tariff Sub-heading 2710.1213 commercially known as 'EPC solvent' during the period from 2011-12 to 2015-16 (up to October, 2015) without payment of Central Excise Duty as leviable thereon amounting to Rs. 24,87,18,605.00/- including cess. Further, it was stated that the aforementioned goods have been cleared without payment of Central Excise Duty hence
In a classification dispute, the extended period of limitation cannot be invoked and the process of distillation does not amount to manufacture.
90% distillation must occur exactly 'at 210°C' (not approximate) for light oil classification; department fails to reclassify post-clearance without discharging proof burden via proper testing/sampli....
The court established that suppression of facts for extending limitation requires deliberate intent to evade duty, not mere failure to act.
When a consistent classification of imported goods has been historically accepted by the revenue authorities through repeated assessments, the department cannot invoke the extended period of limitati....
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