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2013 (9) TMI 314 - AT - Central ExciseMaintainability of Second Notice – Extended period invoked - Whether a second show-cause notice issued by the Department for the period 4/2008 to 6/2009 for extended period on an issue was maintainable - the earlier show-cause notice dated 22-10-2008 had been issued for extended period on the same issue - Held that:- The distinction attempted to be made by the Department of the grounds of appeal were not acceptable and rejected - if the second show cause notice was for the period prior to October, 2007 to March, 2008 when the method of taking Cenvat credit was first detected by audit - For the subsequent periods Department was aware of the credit taking methodology of appellant. NIZAM SUGAR FACTORY Versus COLLECTOR OF CENTRAL EXCISE, A. P. [2006 (4) TMI 127 - SUPREME COURT OF INDIA] - once a show cause notice invoking extended period had been issued, no further show cause notice for the subsequent period invoking extended period can be issued to the assesse on the same issue. A show cause notice for the period October, 2007 to March, 2008 was first issued to the appellant on the same issue that appellant was taking credit on M.S. Channels, Angles, Beams, Jointing sheets etc. which was not considered admissible by the Department -The period of demand in the second show-cause notice is April, 2008 to June, 2009 was after the period October, 2007 to March, 2008 for which the first show cause notice was issued – Decided against revenue.
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