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2015 (3) TMI 734 - HC - Central ExciseInvocation of extended period of limitation - Suppression of facts - Whether or not period of five years provided under proviso to Section 11A(i) can bar the demand of Central Excise duty when the clearance are affected by reason of willful mis-statement and suppression of facts and in contravention of the provisions of the Act and Rules - Held that:- Inspection was carried out by the Officers of the appellants on 16.91996. The first show-cause notice was issued on 14.3.1997 and the second showcause notice was issued on 20.4.1998 and the third show-cause notice was issued on 27.3.2001. It is true that the show-cause notices were issued with regard to part of the transactions for different periods, but on the basis of the same inspection made on 16.9.1996. Once the earlier show-cause notices were issued with regard to the same inspection, then the averment of the department cannot be accepted that they have discovered suppression, fraud etc. subsequently. Everything was within the knowledge of the department from the date of inspection and from the Panchnama made by them on 16.9.1996. Therefore, in view of the peculiar facts and circumstances of the case, the extended period of five years was not available to the department. - Decided against Revenue.
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