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2005 (1) TMI 625 - SC - Central ExciseWhether the department was justified in invoking the extended period of limitation under the proviso to section 11A(1) of the Central Excise Act, 1944? Held that:- Appeal dismissed. The extended period of limitation under the proviso can be invoked in cases of positive acts of fraud, collusion, wilful misstatement or suppression of fact on the part of the assessee and that such a positive act must be in contradistinction to mere inaction. The present case is not a case of simple omission. It is a case of wilful misstatement leading to under-estimation of value of goods cleared by the appellant. In the circumstances, we do not find any merit in this appeal.
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