Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 801 - CESTAT, MUMBAIExtended Period of Limitation - Penalty u/s 11A of Central Excise Act - Retrospective insertion of an explanation - exemption under Notn.No.68/71-CE dated 29.05.1971 - With effect from 25.11.1978, an Explanation added, providing meaning to 'Flexible' & 'Rigid'. - Notn.No.231/82-CE dated 23.10.1982 was issued exempting Polyethylene films of thickness not exceeding 0.25 mm from levy of duty. - The issue emerges whether the extended period of limitation is invocable for the clearance made by the assessee by claming the exemption under Notification 68/71 dated 29.5.1971 prior to 25.11.1978. - Held that:- extended period of limitation is not invocable in the facts and circumstances of the case.
|