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2011 (4) TMI 895 - CESTAT, NEW DELHIDemand extending period of limitation - order set aside by Commissioner (Appeals) as SCN lacked information regarding ground for invoking extended period of limitation - Held that:- It was absolutely necessary for the Commissioner (Appeals) to ascertain whether the arguments are born out from the records or not. Assessee can very well place before the concerned authority that there was no mis-declaration or wilful suppression in the matter and the Department can also counter the same - As the finding is contrary to the contents of the show cause notice issued to the assessee the same is not sustainable - impugned order is set aside and the Commissioner (Appeals) is directed to decide the appeal on merits - Appeal is allowed
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