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2017 (5) TMI 146 - MADRAS HIGH COURTJurisdiction to issue SCN - time limitation - the appellant had suppressed the manufacture of the activity warranting invocation of extended period of time limit under proviso to Section 11A of the Central Excise Act, especially when the matter involves interpretation of the said activity - the allegation was that, the excisable goods had been cleared, without following the requisite procedures and without payment of excise duty - Held that: - A mere perusal of Section 11A of the Act would show that in a case where duty has not been levied or paid or has been short-levied or short-paid or erroneously refunded and the said amount is ₹ 1 Crore or less, a SCN under Section 11A(1) read with first proviso to the sub-section could only be issued by the Commissioner of Central Excise or, with his prior approval, by any officer, subordinate to him. The vital issues, which had been raised by the appellant, were not dealt with, by the authorities below. On account of failure of the authorities below to discuss the issues and/or the defences raised by the appellant, we are constrained to answer the questions, as framed, including one framed via this order, in favor of the appellant - The matter is remanded to the Adjudicating Authority for a fresh decision - appeal allowed by way of remand.
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