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2014 (1) TMI 1647 - HC - Central ExciseDuty demand - Suppression of facts - Invocation of extended period of limitation - Whether the claim of the Department is barred by limitation, since the period started from 28-1-1997 to 31-3-1997 - Held that:- If there is no suppression of facts on the part of the assessee, the normal period of limitation for making claim of Central Excise duty is six months and if there is suppression of facts, the period of six months would extend to five years. - appellant/assessee has duly intimated the process of job work received from M/s. Raghavendra Spinners Limited, Tirunelveli. The only contention putforth on the side of the Department is that even though the assesses has fairly conceded that it has received job work from M/s. Raghavendra Spinners Limited, Tirunelveli it failed to intimate either brand name or trade name. In order to answer befittingly, the learned counsel appearing for the appellant/assessee has drawn the attention of the Court to the decision referred to earlier, wherein it has been clearly mentioned that failure to mention classification as supplied by assessee does not come within the purview of suppression of facts. Therefore, it is quite clear that there is no suppression of facts on the part of the appellant/assessee in respect of job work done by it during the relevant period mentioned in the show cause notice. The claim in question has been made for the period started from 28-1-1997 to 30-3-1997 and show cause notice has been given on 3-8-1998. Even from 31-3-1997, no show cause notice has been given within a period of six months. Under the said circumstances, the demand made through show cause notice, dated 3-8-1998 is clearly barred by limitation. Since the claim made through show cause notice, dated 3-8-1998 is barred by limitation, it is needless to say that the order passed by the CESTAT is liable to be set aside and the order passed by the Commissioner of Central Excise (Appeals), Tiruchirapalli is liable to be restored. - Decided in favour of assessee.
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