TMI Blog2019 (6) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... as been made by the appellants themselves on 19.3.2008 and the same is correct, the jurisdictional Central Excise Authorities should have examined the question regarding the appellant company s eligibility for exemption during the period prior to 19.3.2008, but they chose to sleep over the declaration and issued a Show Cause Notice on 8.10.2011. The appellant cannot be charged with suppression or mis-statement for more than three years long delay in issue of Show Cause Notice. The proviso to sub-Section 11A(1) cannot be invoked by the department. Hence, the demand of Show Cause Notice is time barred and the impugned Order is not sustainable on the ground of limitation. Appeal allowed - decided in favor of appellant. - Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 giving all the required information. Thereafter, on calling report by the jurisdictional Assistant Commissioner, the Range Superintendent visited the appellant factory on 27.3.2008 and vide letter dated 17.4.2008 conveyed that the Commercial production started from 14.6.2007 in the specified area, notified under the said Notification, the unit being a new unit appears eligible/admissible to avail benefit of exemption of excise duty for a period of 10 years from the date of commencement of commercial production, i.e. 14.6.2007, in view of Notification No.50/2003-CE dated 10.6.2003. The department kept mum for a long period and issued Show Cause Notice dated 8.10.2011 invoking extended period. In the Show Cause Notice, it has been alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Against the above judgment, the revenue filed Civil Appeal before Hon ble Supreme Court. The Hon ble Supreme Court vide judgment dated 12.1.2018 has held We find no merit in the present appeal. (iii) Judgment of Hon ble CESTAT, New Delhi in the matter of Controls and Switchgears Company Ltd. Vs CCE Meerut and Vice Versa reported in 2017-TIOL-1960 CESTAT-DEL. (iv) Final Order No. A/57718/2017-EX(DB) dated 6.11.2018 of Hon ble CESTAT, New Delhi in the matter of A.D. Auto parts Industries. 4.1 The counsel for the appellant further submitted, the demand is time barred as on receipt of declaration, the Range Superintendent visited the factory and vide report dated 17.4.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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