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2016 (3) TMI 1174 - HC - Central ExciseTime limitation - SCN was issued by invoking extended period of limitation - Held that: - If the questions involved with regard to limitation under Section 11A of the Excise Act which normally is one year but under specified circumstances it was extendable to five years, there should have been a minimum of discussion not only with regard to the dates but at least why the grounds specified for permissible extended period of limitation were not applicable - In the nature of the order passed by the Tribunal especially when it was amenable to appeal before a higher forum, we are unable to sustain it in its present form - matter is remanded to the Appellate Tribunal for passing a fresh reasoned and speaking order - appeal allowed by way of remand.
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