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2015 (8) TMI 998 - SC - Central ExciseInvocation of extended period of limitation - SCN issued beyond the period of 6 months - Applicability of exemption Notification No. 208/83, dated 1-8-1983 - Non fulfillment of conditions of notifications - Held that:- It would be clear from the judicial journey that the issues involved in the present case remained entangled in judicial battle for quite some time and only in the year 2002, the hazy picture was clarified. In such a scenario, if the appellants took the decision that they were fulfilling the conditions mentioned in the Notification No. 208/83 and had not taken the licence under the Act, it cannot be stated that the aforesaid steps taken by the appellants were not bona fide. It is more so when the judicial opinion prevailing at that time was in favour of these persons. - When the authorities ask the appellants to take licence in the year 1983 itself and the respondents did not comply, nothing prevented the authorities to take action against the respondents immediately, rather than waiting for number of years before issuing the show cause notice. - show cause notices were time-barred and extended period of limitation was not available to the respondents - Decided in favour of assessee.
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