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2014 (5) TMI 757 - AT - Central ExciseDuty demand - Invocation of extended period of limitation - Held that:- From the facts available on record it is observed that both the show cause notice are issued invoking extended period and pertain to the period prior to visit of the Central Excise officers on 29.6.2000. It is not the case in the present proceedings that subsequent show cause notice is issued for the extended period after the visit of the Central Excise officers for the same facts - second demand show cause notice, also for the period prior to the date of the visit of the officers, cannot be considered as time barred when the same is issued within a period of five years from the ‘relevant date’ as per the provisions of Section 11A of the Central Excise Act, 1944 - Following decision of Hi-Tech Needles (P) Limited vs. CCE Allahabad [2012 (10) TMI 384 - CESTAT, NEW DELHI] - Decided in favour of Revenue.
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