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2013 (7) TMI 679 - CESTAT AHMEDABADLimitation – Extended period of 5 years, if Revenue had the knowledge of suppression – Held that:- Relying upon the judgment in the case of Commissioner of Central Excise, Surat-I Vs Neminath Fabrics Pvt. Ltd. reported in [2010 (4) TMI 631 - GUJARAT HIGH COURT] - whenever there is non-levy or short levy of duty with an intention to evade payment of duty, or any of the circumstances enumerated in the Proviso to Section 11A(i) of the Central Excise Act, 1944; such suppression or willful omission is either admitted or demonstrated, invocation of the extended period of limitation would be justified; and that the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation cannot be legitimately invoked – Decided against the Assessee.
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