TMI Blog2014 (2) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was not tenable in view of Section 11A(2B) and that the demand could have been made during the extended period by virtue of Section 11A without issuing a notice. However, a careful reading of the appeal grounds would indicate that the plea of the assessee was that the facts found were not such so as to indicate fraud or misrepresentation as to attract the main provisions of Section 11A. Viewed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not noticing that in the present case, the assessee/manufacturer was found to have cleared goods in excess of the limit prescribed under the Exemption Notification No.08/2003-CE dated 01.03.2003 thus disentitling it to the benefit. It was submitted that consequently when the audit report was made known, the respondent assessee paid the duty. Learned counsel relied upon Section 11A(2B) to submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this Section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. 3. In this case, the revenue department s argument stems from its understanding th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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