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2013 (9) TMI 719 - AT - Central ExciseClandestine removal - Issue of more than one show cause notice - Invocation of Extended Period of Limitation - manufacturing of off-set printing machines – A case of fraud with willful intention to evade duty - Held that:- there is no provision under the Central Excise Act, which prohibits issuing more than one show cause notice to an appellant. Section 11A also does not stipulate any such things. In our view any number of show cause notice can be issued under the said Section to an assessee. There is no doubt or it is not even disputed that the appellants were maintaining parallel set of invoices and undervaluing the goods. These acts are undoubtedly fraudulent act with intent to evade payment of duty. Thus the condition of proviso to Section 11A are undoubtedly satisfied. - The facts and circumstances of the present case cannot be compared with the facts of the cases quoted by the appellants - Under the circumstances we reject the contention of the appellant and held that both the show cause notice have been correctly issued and the invocation of extended period was correct in the second show cause notice. Having come to this conclusion the second contention was automatically dismissed - There was no dispute that the appellants were maintaining parallel set of invoices and also misdeclaring value of the goods involved - It was only based upon the intelligence and subsequent investigation extending over a period of three years covering more than 60-70 customers and analysis of various incriminating records seized during the search operation that the show cause could be issued. Duty, Penalty and Interest on first appellant was correctly imposed - As far as penalty on the second appellant was concerned, we find that all the evasion was being done under his active directions and was therefore liable to penalty – Decided against Assessees.
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