2004 (3) TMI 66 - SUPREME COURT

Whether the extended period of limitation is available,

Whether the Appellants are entitled to the benefit of Notification No. 65/87-C.E., dated 1st March, 1987?

Held that:- Once the earlier Show Cause Notice, on similar issue has been dropped, it can no longer be said that there is any suppression. The extended period of limitation would thus not be available. We are unable to accept the submission that earlier Show Cause Notice was for a subsequent period and/or it cannot be taken into consideration as it is not known when that Show Cause Notice was dropped. If the Department wanted to take up such contentions it is for them to show that that Show Cause Notice was not relevant and was not applicable. The Department has not brought any of those facts on record. Therefore, the Department cannot now urge that findings of the Collector that that Show Cause Notice was on a similar issue and for an identical amount is not correct.

As the extended period of limitation was not available. In this view, it is not necessary to decide the second point. In favour of assessee.