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2015 (9) TMI 1541 - RAJASTHAN HIGH COURTRescinding of N/N. 17/98-C.E., dated 18-7-1998 - demand raised on account of rescinded notification - time limitation - Held that: - there was no deliberate attempt to evade payment of Excise duty and there was no suppression or misrepresentation of any fact. The SCN for raising demand was clearly issued more than one year and four months after supply of the figures by the respondent - no substantial question of fact arises in the present case and the matter has been decided on its peculiar facts and circumstances while keeping in mind that a SCN has been issued after a period of six months from the date of knowledge - appeal dismissed - decided against appellant.
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