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2017 (12) TMI 1076 - AT - Central ExciseExtended period of limitation - Area Based Exemption - whether the appellants were entitled to exemption under N/N. 50/2003 CE or they have done any act of suppression etc. by filing the required declaration being the declaration of their intention to avail the area-based exemption under the said Notification? - Held that: - intimation to the Department about the option for claiming benefit of the exemption appears to be only procedural requirement - A liberal attitude, therefore, has to be taken in this regard, when the assessees otherwise are entitled to the benefit of exemption Notification. Time limitation - Held that: - The appellants cannot be blamed for about three years long delay in issue of the show cause notice. The proviso to sub Section 11A(1) cannot be used to cover up indolence on the part of the Jurisdictional Central Excise Officers. Accordingly, it was held that the show cause notice is wholly time barred and impugned order was not sustainable on the ground of limitation. Appeal allowed - decided in favor of appellant.
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