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2015 (4) TMI 1141 - HC - Central ExcisePeriod of limitation - Demand - non- payment of Central Excise Duty for the period 29.4.2010 to 31.3.2011 - SCN issued on 22.4.2013 - Held that:- although there are about dozen grounds taken in the appeal, but none specifically relates to any suppression of facts by the assessee. Even the questions of law which have been framed in the appeal do not specifically relate to suppression of facts. Admittedly, the appellant had paid the Central Excise Duty to the tune of ₹ 44 crores for the period 1.4.2011 to 31. 3.2013. If there was any default in deposit of duty for the period prior to 1.4.2011, the assessee could have been issued notice within the statutory period as provided under Section 11A of the Act, which in normal course would be one year, and five years in cases falling under sub-Section (4). In the absence of appellant having been able to satisfy the Tribunal on facts that the present case falls within sub- Section (4) of Section 11, the notice issued to the respondent beyond the period of one year cannot be justified in law. - Decided against the Revenue
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