Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 208 - AT - Central ExciseDemand - Time barred - Show Cause Notice was issued only on 15.2.05 demanding dues from 2000-2001 onwards - The assessee declared the goods on the basis of their belief of the interpretation of the provisions of the law that the exempted goods were not required to be included and these did not include the value of the exempted goods which they manufactured at the relevant time - It is significant that when the audit report was made available, submission of copies of invoices was not mandatory - Held that: there is no justification for invoking the extended period under the provisions of Section 11A resulting in making demands barred by limitation - Decided in favour of the assessee
|