Branded jewellery are chargeable to excise duty w.e.f. 01.03.2005

Abharan Jewellers Vs Commissioner Of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that with effect from 01.03.2005 branded jewellery are chargeable to excise duty @2%. However, extended period of limitation cannot be invoked in absence of establishment of allegation of wilful suppression with intent to evade payment of duty. Facts- The appellants in all these cases are engaged in manufacturing of articles of jewellery. With effect from 1-3-2005, excise duty was imposed, as a budgetary measure, on branded jewellery. The Notification No. 4/2005, dated 1-3-2005 prescribed duty at the r...