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2017 (2) TMI 1300 - HC - Central ExciseExtended period of limitation - evasion of duty - clandestine removal - Held that: - the order of the CESTAT does not reflect any findings on the point of extended period as raised by the appellant and also issuance of show cause notice demanding duty by invoking the extended period of limitation under Section 11A(1) of the Act. Without there being a finding or discussion on the said point by CESTAT, it should not be appropriate for this Court to deal with the issue on merits. Instead of disposing the matter on merits, it would be appropriate for us to direct the CESTAT/1st respondent herein to consider the same on the issue of invocation of extended period of limitation as well as the action being initiated after the extended period, invoking proviso to Section 11A of the Central Excise Act. Appeal disposed off.
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