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2011 (12) TMI 31 - MADRAS HIGH COURTIssuance of Show Cause notice - period of limitation - clearance of the mineral water classifiable under CH 2201.90 from 1.4.97 to 15.7.97 without payment of duty - Commissioner found that the show cause notice is time barred and the invokation of the extended period is not applicable to the facts of the case. - Tribunal reversed the decision of Commissioner - Held that:- the Apex Court in the judgment in Indian Refrigeration Industries v. Commissioner of Central Excise, Delhi, (2006 -TMI - 77176 - SUPREME COURT) while deciding the issue in favor of assessee, matter remanded back to tribunal for fresh consideration as to whether the extended period of limitation had been correctly invoked by the department or not.
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