Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 579 - HC - Central ExciseEvasion of duty - It appears that the learned Tribunal had allowed the matter and set aside the order impugned before it on the ground of limitation - In this case the show cause notice was issued on 6th November, 1997 in relation to duty for the period from 20th December, 1996 to 31st March, 1997 - that on factual aspect when the Tribunal correctly held that there has been no suppression, question of extended period of limitation as mentioned in the proviso does not and cannot apply - The principle of Section 3 of the Limitation Act is squarely applicable in this case and it has been rightly applied - Accordingly appeal is dismissed
|